The title centrosymmetric mononuclear complex, [Ni(C4H6NO3)2(H2O)2], is a polymorph of the previously reported complex [Dudarenko et al. (2010 ▶). Acta Cryst. E66, m277–m278]. The NiII atom, lying on an inversion center, is six-coordinated by two carboxylate O atoms and two oxime N atoms from two trans-disposed chelating 3-hydroxyiminobutanoate ligands and two axial water molecules in a distorted octahedral geometry. The hydroxy group forms an intramolecular hydrogen bond with the coordinated carboxylate O atom. The complex molecules are linked in stacks along [010] by a hydrogen bond between the water O atom and the carboxylate O atom of a neighboring molecule. The stacks are further linked by O—H⋯O hydrogen bonds into a layer parallel to (001).