Different nickel oxide catalysts have been prepared by simple precipitation method using different nickel precursors and using surfactant sodium dodecyl sulfate (SDS) or without surfactant. The prepared catalysts have been characterized by using XRD and FT-IR. The particle sizes have been calculated by using the Scherrer equation. The nickel oxide catalyst prepared by using nickel acetate as precursor and surfactant SDS has shown less particle size as compared to other catalysts prepared by using other precursors. Also, nickel oxide catalyst prepared using nickel acetate precursor and surfactant SDS has shown higher catalytic activity for reduction of p-nitrophenol (PNP) to p-aminophenol (PAP) using sodium borohydride (NaBH4). Also, for the said reaction effect of concentration of p-nitrophenol on catalytic efficiency has been studied.