AlM thin film has been deposited on A1$_2$O$_3$ substrate by reactive radio frequency(RF) magnetron sputtering method under various operating conditions such as working pressure, fraction of nitrogen partial pressure, and substrate temperature. Scanning Electron Microscope(SEM), X-ray Diffraction(XRD), and Atomic Force Microscope(AFM) have been measured to find out structural properties and preferred orientation of AlN thin films. SAW velocity of IDTs/AlN/Si structure was about 5038［㎧］ at the center frequency of 251.9［MHz］ and insertion loss was measured to be relatively low value of 35.6［dB］. SAW velocity of IDTs/AlN/A1$_2$O$_3$ structure was improved to be about 5960［㎧］ at the center frequency of 296.7［MHz］.