Nickel oxide thin films are formed by high-temperature oxidation of nickel foils at 973 K, and are characterized using X-ray diffraction and scanning electron microscopy indicating the formation of a single NiO phase whose thickness grows following a parabolic law. The electrical properties of the formed films are examined by impedance spectroscopy at room temperature; and by measuring direct current (DC) and alternating current (AC) conductivities and dielectric properties at different temperatures. At room temperature, the conductivity is about 4 orders of magnitude higher than that of NiO single crystals. Below 200 K, DC conductivity displays a slight increase with increasing temperature indicating conduction by thermal activation hopping of small polarons. Above 250 K, large polaron conduction associated with holes in the 2p band of O2- with activation energy of about 0.4 eV is observed. Frequency as well as temperature dependencies of the AC conductivity and dielectric constant exhibit trends usually observed in carrier dominated dielectrics. (c) 2007 Elsevier B.V. All rights reserved.