Oxide layers for the preparation of YBa2Cu3O7−x coated conductors were grown on highly textured Ni–12wt%Cr tapes in pure oxygen using surface oxidation epitaxy at temperatures between 1000°C and 1300°C. Microstructural investigations revealed a layered oxide structure. The upper layer consists mainly of dense cube textured NiO. This is followed by a porous layer containing NiO and NiCr2O4 particles. A detailed texture analysis showed a cube-on-cube relationship of the NiCr2O4 spinel to the metal substrate. Untextured Cr2O3 particles in a nickel matrix were found in a third layer arising from internal oxidation of the alloy. A high surface roughness and mechanical instability of the oxide were observed, depending on oxidation temperature and film thickness. However, mechanically stable oxide layers have been prepared using an additional annealing step in a protective atmosphere. Additionally, mechanical polishing or a second buffer layer, which grows with a higher smoothness, may be applied to reduce the surface roughness for coated conductor applications.