Oxygen stoichiometry is one of the most important elements in determining the physical properties of transition metal oxides (TMOs). A small change in the oxygen content results in the variation of valence state of the transition metal, drastically modifying the materials functionalities. The latter includes, for instance, (super-)conductivity, magnetism, ferroelectricity, bulk ionic conduction, and catalytic surface reactions. [1][2][3][4][5] In particular, among those applications, TMOs with mixed valence states have attracted attention for many environmental and renewable energy applications, including catalysts, hydrogen generation from water splitting, cathodes in rechargeable batteries and solid oxide fuel cells, and oxygen separation membranes. [6][7][8] For example, previous studies have shown that the ability to control the number of d-band electron population and detailed spin configuration in TMOs is critical for improved catalytic performance of TMOs. [9,10] In this context, SrCoO x (2.5 ≤ x ≤ 3.0) is an ideal class of materials to study the evolution of the physical properties by modifying the valence state in TMOs, due to the existence of two structurally distinct topotactic phases, i.e. the brownmillerite SrCoO 2.5 (BM-2 SCO) (see Figure 1a) and the perovskite SrCoO 3 . [11,12] Especially, BM-SCO has atomicallyordered one-dimensional vacancy channels (see Figure 1a), which can accommodate additional oxygen when the valence state of Co is changed. Moreover, SrCoO x exhibits a wide spectrum of physical properties from antiferromagnetic insulator to ferromagnetic metal depending on the oxygen stoichiometry. [11][12][13] Since SrCoO x has only a single control knob, i.e. the oxygen contentx, to modify the Co valence state without cation doping, it is straightforward to study the valence state (i.e. oxygen content) dependent physical properties. However, so far, the growth of high quality single crystalline materials has not been as successful due to difficulty in controlling the right oxidation state.In this work, we report on the epitaxial growth of high quality BM-SCO single crystalline films on SrTiO 3 (STO) substrates by pulsed laser epitaxy (PLE). In order to examine the topotactic phase transformation to the perovskite SrCoO 3- (P-SCO), some of the samples were subsequently in-situ annealed at various oxygen pressure (P(O 2 )) to fill the oxygen vacancies.While the direct growth of P-SCO films with x = 3.0 was an arduous task, we found that postannealing in high P(O 2 ) (> several hundreds of Torr) could fill sufficient amount of oxygen vacancies, yielding systematic evolution in electronic, magnetic, and thermoelectric properties. (Figure 1b) demonstrate that the films are of high quality. X-ray rocking curve ω-scans revealed a full width half maximum (FWHM) of < 0.04º, demonstrating the excellent crystallinity (cf., FWHM of the 002 STO peak was ~0.02º) of our films (data not shown).While we have shown the XRD data from a well-optimized, high quality thin film, it is worthwhile to mention tha...