We investigate mixed-valence oxide CoO using Co resonant inelastic X-ray scattering (RIXS). By setting resonant edges at Co and Co ions, the excitations on the two Co sites are probed selectively, providing detailed information on the local electronic structure of CoO. The RIXS result reveals the T excited state of tetrahedral Co site at 0.5 eV beyond the discriminative power of optical absorption spectroscopies. Additionally, the T excited stated at 1.3 eV is uniquely identified for the octahedral Co site. Guided by cluster multiplet simulations, the ground-state character of the Co and Co site is determined to be high-spin A(T) and low-spin A(O), respectively. This indicates that only the Co site is magnetically active site at low-temperatures in CoO. The ligand-to-metal charge transfer analysis suggests a formation of a strong covalent bonding between Co and O ions at the Co site, while Co is rather ionic.

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