The (110) plane of Co₃O₄ spinel exhibits significantly higher rates of carbon monoxide conversion due to the presence of active Co³⁺ species at the surface. However, experimental studies of Co₃O₄ (110) surfaces and interfaces have been limited by the difficulties in growing high-quality films. We report thin (10–250 Å) Co₃O₄ films grown by molecular beam epitaxy in the polar (110) direction on MgAl₂O₄ substrates. Reflection high-energy electron diffraction, atomic force microscopy, x-ray diffraction, and transmission electron microscopy measurements attest to the high quality of the as-grown films. Furthermore, we investigate the electronic structure of this material by core level and valence band x-ray photoelectron spectroscopy, and first-principles density functional theory calculations. Ellipsometry reveals a direct band gap of 0.75 eV and other interband transitions at higher energies. A valence band offset of 3.2 eV is measured for the Co₃O₄/MgAl₂O₄ heterostructure. Magnetic measurements show the signature of antiferromagnetic ordering at 49 K. FTIR ellipsometry finds three infrared-active phonons between 300 and 700 cm^-1.