Solid state thermal interconversion of [Co(NH3 ) 5NO2 ]X2 (nitro isomer) and [Co(NH3 ) 5ONO]X2 (nitrito isomer) complexes (X = Cl− , Br− , I− , PF6− ) was studied by DSC at several heating rates. The isomerization of pure sample of both isomers leads to an equilibrium stable state in which nitro and nitrito isomers are major and minor components, respectively. Change of the counterion affects thermodynamic parame- ters of the isomerization reaction, but the nitro isomer is always more stable than the nitrito one. The equilibrium constant (nitro to nitrito molar ratio) increases in the series Cl− ≈Br− < PF6− < I− . The kinetic parameters of isomerization of both isomers were determined by Kissinger method. It was founded that the rate of interconversion of different salts of both isomers decreases in the series Cl− > Br− > PF6− > I− . The negative activation entropy supports an associative mechanism with a seven coordinate transition state in solid state.