The magnetic anisotropy energy of Ni n ͞Cu͑100͒ is calculated in terms of the spin-polarized fully relativistic Korringa-Kohn-Rostoker method including surface relaxation by using 2D structure constants originally described for low-energy electron diffraction calculations. Investigating different relaxations, an explanation for the reorientation transition from in-plane to perpendicular can be given. For a relaxation of 25.5% (c͞a 0.945) this reorientation occurs at about seven layers of Ni and yields second order terms to the magnetic anisotropy energy that are in excellent agreement with experiment. [ S0031-9007(98)08322-7] PACS numbers: 75.30. Gw, 75.70.Ak, 75.70.Cn Thin films of Ni on Cu(100) show an unexpected behavior of magnetic phase transitions [2] and references therein) can phenomenologically be described by where K 2 refers to the second order term of the magnetic anisotropy energy (MAE) and u denotes the angles of M with respect to the surface normal. As indicated in Eq. In the present paper the fully relativistic spin-polarized screened Korringa-Kohn-Rostoker (KKR) method The magnetic anisotropy energy DE a , defined as the energy difference between a uniform in-plane (perpendicular to the surface normal in all planes of atoms) and a uniform perpendicular (along the surface normal in all planes of atoms) orientation of the magnetization of the system was obtained In order to evaluate DE b 990 k k points in the ISBZ were used, guaranteeing well converged quantities. 0031-9007͞99͞82(6)͞1289(4)$15.0