We experimentally investigated the magnetic properties of NiCo 2 O 4 epitaxial films known to be conductive oxides with perpendicular magnetic anisotropy (PMA) at room temperature. Both magneto-torque and magnetization measurements at various temperatures provide clear experimental evidence of the spin reorientation transition at which the MA changes from PMA to easy-cone magnetic anisotropy (ECMA) at a certain temperature (T SR ). ECMA was commonly observed in films grown by pulsed laser deposition and reactive radio frequency magnetron sputtering, although T SR is dependent on the growth method as well as the conditions. The cone angles measured from the c-axis increased successively at T SR and approached a maximum of 45-50 degrees at the lowest measurement temperature of 5 K. Calculation with the cluster model suggests that the Ni 3+ ions occupying the T d site could be the origin of the ECMA. Both the magnetic properties and the results of the calculation based on the cluster model indicate that the ECMA is attributable to the cation anti-site distribution of Ni 3+ , which is possibly formed during the growth process of the thin films.