Reactions of the tertiary phosphines PMe3, PEt3, PMe2Ph, PMePh2 and PPh3 with Co(NO2)2 are described. For PMe3 and PMe2Ph, five-coordinate Co(NO2)2(PR3)3 complexes (1, 2) are isolated. With PEt3, only Co(NO)(NO2)2(PEt3)2 (3) is obtained, whereas the Co(NO)(NO2)2(PMe3)2 (4) and Co(NO)(NO2)2(PMe2Ph)2 (5) analogs result from the reaction of 1 and 2 with NO gas. From EPR measurements, the electronic structures of 1 and 2 are found to correspond to low-spin d7 square-pyramidal complexes in the solid state. Compounds 3, 4 and 5 are pseudo-octahedral Co(III) species containing three different nitrogen oxide ligands, namely NO, O-bonded NO2 and N-bonded NO2. The reactions of 1 and 2 with CO are solvent dependent: in methanol Co(NO)(CO)(PMe3)2 is obtained, but in toluene a mixture of 5 and Co(NO)2(NO2)(PMe2Ph) precipitates. Co(NO)(NO2)2(PEt3)2 reacts with O2 to form the cobalt(II) complex Co(NO3)2(OPEt3)2 shown by X-ray diffraction to be a distorted octahedron with bidentate nitrate ligands and two OPEt3 ligands in cis positions.