AlN powder was synthesized by carbothermal reduction and nitridation of aluminum hydroxides precipitated in 5∼11 pH range from Al2(SO4)3$.$18H2O aqueous solution. Nitridation reactivity of hydroxide, which depends on precipitation pH, reaction temperature and time, was examined by XRD analysis at 1200∼1350$^{circ}C$ and compared with that of commercial ${alpha}$-Al2O3. Hydroxides obtained at higher pH could be more easily nitridated and, considering DTA/TG and BET results, the reason seems to be specific surface area difference of reactants depending on the content of decomposed structural water and the transition rate from transition-Al2O3 to ${alpha}$-Al2O3.