For efficient storage and processing of massive data in the information technology era, spintronic device attracts tremendous attention due to its low power consumption and non-volatile feature. Spin source material, which can efficiently generates spin current, is an important constituent of novel spin-orbit torque device. The efficiency of spin current generation in spin source material directly determines the performances of various spintronic devices. In the past two decades, great progress has been made in exploring high-efficient spin source material systems and understanding the relevant physical mechanisms. A wide variety of materials are explored, ranging from traditional heavy metals and semiconductors to topological insulators and two-dimensional (2D) materials. Recently, the material family of transition metal oxides attracts tremendous attention due to its efficient and highly tunable charge-spin conversion intimately related to its emerging novel quantum states and electronic structure. The mechanism of charge-spin conversion generally has two contributions: the bulk spin Hall effect and the spin-momentum locked interface with inversion symmetry breaking. Novel electronic structures such as topological band structures and spin-momentum locked surface states can realize efficient charge-spin conversion. For example, the Weyl points in SrRuO ₃and the topological Dirac nodal line in SrIrO ₃are predicted to give rise to a large Berry curvature and corresponding spin Hall conductance; the topological surface states can generate spin accumulation due to spin-momentum locking; the Rashba states at the oxide interface such as the 2D electron gas in SrTiO ₃and KTaO ₃can generate spin current by Rashba-Edelstein effect. Furthermore, the entanglement of various degrees of freedom, including spin, charge, lattice and orbit in transition metal oxides lead to the electronic structure being highly tunable by various methods including gate voltage, substrate constraint, thickness, interface engineering, etc. Therefore, charge-spin conversion in transition metal oxides is of great significance for both modulating of novel electronic structure in fundamental research and exploring its promising potential in future spintronic devices. In this review, we focus on introducing aspects of exotic electronic structures, spin transport mechanism, charge-spin interconversion characterization, efficiency and manipulation in transition metal oxides, and giving a prospect on the future development trend.