In research of YBCO coated conductors, the development of a oxide template for epitaxial growth of YBCO is very important. Matsumoto et al have demonstrated the potential of the surface oxidation epitaxial (SOE) route for formation a cube textured NiO layer on nickel tapes. The epitaxial NiO functions as a buffer layer of chemical reaction between YBCO and nickel, and as a template for the epitaxial growth of YBCO. However, the surface quality of NiO is difficult to control and defects such as crack, spall and deep grooves exist in SOE NiO layer. A new approach combining sputtering and SOE method to obtain crack-free and cube textured NiO layer were reported. Ni tapes prepared by the combination of rolling and recrystallization were used for this work. A coating of Ni was first deposited on the tapes via magnetron sputtering. Then on the coating tapes, continuous and textured NiO layer were achieved by SOE technology.