In this study, we report a method to synthesize the aluminum nitride (AlN) powders from aluminum oxyhydroxide (AlOOH). AlOOH powders were prepared from the aluminum hydroxide ($Al(OH)_3$) by heattreatment at the reaction temperature of $350^{circ}C$. Simple heat treatment of AlOOH in the flow of $NH_3$ gas leads to the formation of hexagonal AlN powders through intermediate conversion of ${delta}-,;{gamma}-$ and ${alpha}-Al_2O_3$. The FTIR transmission spectra show a broad peak related to Al-N bonds centered around 690 $cm^{-1}$ confirming the presence of AlN. The major peaks in Raman spectra were observed in 250 $cm^{-1}$ and 659 $cm^{-1}$. From the results, synthesized powders from the AlOOH powders were confirmed AlN powders.