AIN thin films are deposited on Si (100) and $SiO_2$/Si substrates by using an RF magnetron sputtering method and by changing the conditions of deposition variables, such as RF power, $N_2$/Ar flow ratio, and substrate temperature ($T_sub$). For all the deposited AIN films, XRD Peak patterns are monitored to examine the effect of deposition condition on the crystal orientation. Highly (002)-oriented AIN films are obtained at following nominal deposition conditions; RF Power : 350W, $N_2$/Ar ratio = 10/20, T$_{sub}$ : $250^{circ}C$, and working pressure = 5mTorr, respectively. AIN-based SAW devices are fabricated using a lift-off method by varying the thickness of AIN layer. Insertion losses and side-lobe rejection levels of fabricated SAW devices are extracted from their frequency response characteristics, which are also compared in terms of AIN thickness and substrate. Relationships between the film properties of AIN films and the frequency responses of SAW devices are discussed. It is concluded from the experimental results that the (002)-preferred orientation as well as the surface roughness of AIN film may play a crucial role of determining the device performances of AIN-SAW devices.s.