A mononuclear cobalt(III)-bis(tert-butylperoxo) adduct (Co-III-((OOBu)-Bu-t)(2)) bearing a tetraazamacrocyclic ligand was synthesized and characterized using various physicochemical methods, such as X-ray, UV-vis, ESI-MS, EPR, and NMR analyses. The crystal structure of the Co-III-((OOBu)-Bu-t)(2)complex clearly showed that two (OOBu)-Bu-t ligands bound to the equatorial position of the cobalt(iii) center. Kinetic studies and product analyses indicate that the Co-III-((OOBu)-Bu-t)(2)intermediate exhibits nucleophilic oxidative reactivity toward external organic substrates.