The present invention relates to cobalt oxide particles useful as a precursor of a cathode active material for a non-aqueous electrolyte secondary cell which is capable of showing a stable crystal structure by insertion reaction therein, and producing a non-aqueous electrolyte secondary cell having a high safety and especially a high heat stability, a process for producing the cobalt oxide particles, a cathode active material for a non-aqueous electrolyte secondary cell using the cobalt oxide particles, a process for producing the cathode active material, and a non-aqueous electrolyte secondary cell using the cathode active material.