HTGR (High Temperature Gas-Cooled Reactor) is highlighted to next generation power plant for producing the clean hydrogen gas. In this study, the spherical $UO_2$ kernel via $UO_3$ gel particles was prepared by the sol-gel process. Raw material of slightly Acid Deficient Uranyl Nitrate (ADUN) solution, which has pH = 1.10 and $[NO_3]/[U]$ mole ratio = 1.93, was obtained from dissolution of $U_3O_8$ powder with conc.-$HNO_3$. The surface of these spherical $UO_3$ gel particles, which was prepared from the broth solution, consisted of 1 M-uranium, 1 M-HMTA, and urea, were covered with the fine crystallite aggregates, and these particles were so hard that crushed well. But the other $UO_3$ gel particles prepared with the broth solution, consisted of 2 M-uranium, 2 M-HMTA, and urea, have soft surface characteristics and an amorphous phase. This type of $UO_3$ gel particles is some chance of doing possibility of high density from the compaction. The amorphous $UO_3$ gel particles was converted to $U_3O_8$ and then $UO_2$ by calcination at $600^{circ}C;in;4\%;-;H_2;+;N2$ atmosphere.