The intrinsic relationship between spin states and reactivity in peroxocobalt(III) complexes was investigated, specifically focusing on the influence of steric modulation on supporting ligands. Together with the previously reported [Co III (TBDAP)(O 2 )] + (2 Tb ), which exhibits spin crossover characteristics, two peroxocobalt(III) complexes, [Co III (MDAP)-(O 2 )] + (2 Me ) and [Co III (ADDAP)(O 2 )] + (2 Ad ), bearing pyridinophane ligands with distinct N-substituents such as methyl and adamantyl groups, were synthesized and characterized. By manipulating the steric bulkiness of the N-substituents, control of spin states in peroxocobalt(III) complexes was demonstrated through various physicochemical analyses. Notably, 2 Ad oxidized the nitriles to generate hydroximatocobalt(III) complexes, while 2 Me displayed an inability for such oxidation reactions. Furthermore, both 2 Ad and 2 Tb exhibited similarities in spectroscopic and geometric features, demonstrating spin crossover behavior between S = 0 and S = 1. The steric bulkiness of the adamantyl and tertbutyl group on the axial amines was attributed to inducing a weak ligand field on the cobalt(III) center. Thus, 2 Ad and 2 Tb are an S = 1 state under the reaction conditions. In contrast, the less bulky methyl group on the amines of 2 Me resulted in an S = 0 state. The redox potential of the peroxocobalt(III) complexes was also influenced by the ligand field arising from the steric bulkiness of the Nsubstituents in the order of 2 Me (−0.01 V) < 2 Tb (0.29 V) = 2 Ad (0.29 V). Theoretical calculations using DFT supported the experimental observations, providing insights into the electronic structure and emphasizing the importance of the spin state of peroxocobalt(III) complexes in nitrile activation.