Nickel oxide (NiO) films cover numerous electronic applications, including transparent conducting oxides and hole transport layer, because of its high transparency and wide band gap. A sparking discharge is a new and unique method for the deposition of NiO films due to non-complex operation and non-requirement of a vacuum atmosphere. Unfortunately, NiO films by the sparking method display a porous surface with inferior crystallinity. By assisting a uniform magnetic field in the sparking method, the porous and the crystallinity of NiO are improved. However, electrical properties of the NiO films deposited by this strategy are poor. In order to improve the electrical properties of NiO, a substitutional of Ni ions by Co ions is considered. In this study, we report an influence of Co concentration on properties of NiO films by sparking under a uniform magnetic field. Our results indicate that an increase in Co concentration to 0.1 M improves the crystallinity and increases a carrier concentration of NiO, resulting in a reduction of the resistivity. This consequence is in agreement with the increase in a number of higher-valence Ni3+ because of the Co2+ substituted Ni2+. Based on our research, Co-NiO film is promising materials for a transparent conductor.