AIN thin film has been deposited on the $AI_2$$O_3$substrate with reactive radio frequency( RF) magnetron sputtering method. In this work, elelctromechanical coupling coefficient of AIN thin film was increased with an increase of AIN thin film thickness, and the maximum value was 0.11%. Insertion loss of SAW device was decreased with an increase of AIN thin film thickness and the minimum value was 33［㏈］. SAW velocity of IDTs/AIN/$AI_2$$O_3$structure and IDTs/AIN/$AI_2$$O_3$/Si structure were about 5480［㎧］and 5040［㎧］respectively.