New CoIII-nitrosyl complexes bearing N-tetramethylated cyclam (TMC) ligands, [(12-TMC)CoIII(NO)]2+ (1) and [(13-TMC)CoIII(NO)]2+ (2), were synthesized via [(TMC)CoII(CH3CN)]2+ plus NO(g) reactions. Spectroscopic and structural characterization shows that these compounds bind the nitrosyl moiety in a bent end-on fashion. The CoIII-nitrosyl complexes, (1) and (2), reacted with KO2/2.2.2-Cryptand and produced [(12-TMC)CoII(NO2)]+ (3) and [(13-TMC)CoII(NO2)]+ (4), respectively; these possess O,O’-chelated nitrito ligands. Mechanistic studies using 18O-labeled superoxide (18O2•−) demonstrate that one oxygen atom in the nitrito ligand derives from superoxide and dioxygen produced comes from the other superoxide oxygen atom. Evidence supporting the formation of a Co-peroxynitrite intermediate is also presented.