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A linkage isomer is one member of a set exhibiting linkage isomerism, such as the N-bound or O-bound form of a coordinated nitrite.

A nitrito ligand is O-bound nitrite, $\mathrm{M}-\mathrm{O}-\mathrm{N}=\mathrm{O}$. Its oxygen donor provides sigma donation and can provide pi donation; an N-bound nitro ligand is its linkage isomer.

$A=[\mathrm{Co}(\mathrm{N}{\mathrm{H}}_3{)}_5(\mathrm{OH}){]}^{2+}$, $B=[\mathrm{Co}(\mathrm{N}{\mathrm{H}}_3{)}_5(\mathrm{ONO}){]}^{2+}$, $C=[\mathrm{Co}(\mathrm{N}{\mathrm{H}}_3{)}_5(\mathrm{N}{\mathrm{O}}_2){]}^{2+}$, and the by-product is $\mathrm{HN}{\mathrm{O}}_2$. The first transformation is deprotonation of coordinated water, not loss of an ammonia ligand. The hydroxo ligand in $A$ is then nitrosated at oxygen, retaining its original Co–O attachment in the initially formed O-bound nitrito ligand. Atom and electric charge balance giveThe relative molecular mass of nitrous acid is approximately $1+14+2(16)=47$. Heating converts the O-bound nitrito ligand to the N-bound nitro ligand; these are linkage isomers, with Co remaining in oxidation state $+3$ throughout.