CuI and CuII complexes containing a tridentate aromatic amine compound [bis(6‐methyl‐2‐pyridylmethyl)amine, Me2bpa] in the absence and presence of nitrite have been prepared as models for the active site of dissimilatory copper‐containing nitrite reductase (CuNIR). [CuII(Me2bpa)(H2O)(ClO4)]ClO4 (1), [CuII(Me2bpa)(NO2)(ClO4)] (2), [CuI(Me2‐bpa)(CH3CN)]PF6 (3) and [CuI(Me2bpa)(NO2)]2·[(Ph3P)2‐NPF6] (4) were prepared. The X‐ray crystal structural analyses of 1, 2, and 4 reveal that the geometries of the Cu centers are distorted square pyramidal, distorted octahedral, and tetrahedral, respectively. The coordination modes of the nitrite ligands in 2 and 4 depend on the oxidation state of the copper ion: nitrite is coordinated to CuII and CuI through two oxygen atoms (O,O'‐coordination mode) and one nitrogen atom (N‐coordination mode), respectively. A comparison of the absorption spectra of 1 and 2 in acetone solution indicates that the 387‐nm absorption band (ϵ = 780 M–1 cm–1) of 2 is a charge‐transfer transition. The broad absorption band at around 320 nm (ϵ ≈ 5000 M–1 cm–1) of 4 in dichloromethane is also due to a charge‐transfer transition. Functional modeling of CuNIR has been accomplished by treating solutions of 4 with acid; the nitrite‐binding CuI complex quantitatively gives the one‐electron reduction product,NO. The nitrite reduction of 4 in dichloromethane obeys a second‐order rate law, suggesting that the rate‐determining step would be protonation of the nitrite ligand of 4. Electronic structure calculations of the CuI and CuII complexes containing Me2bpa and nitrite by the density functional theory method demonstrate that the net charge of nitrite in CuI(Me2bpa)(nitro) is larger than that in CuI(Me2bpa)(nitrito). The mechanism of the nitrite reduction is discussed in comparison with the enzyme reaction mechanism of CuNIR. (© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2005)