AlN thin film for SAW filter application was deposited on (100) silicon, sapphire, $Si_{3}N_{4}$/Si, and $Al_{2}O_{3}$/Si substrates by reactive magnetron sputtering method, respectively. The structural characteristics were dependent on the structure of substrates. Scanning Electron Microscope (SEM), X-ray Diffraction (XRD) and Atomic Force Microscope (AFM) have been used to analyze structural properties and preferred orientation of AlN thin films. Preferred orientation and SAW characteristic of AlN were improved by insertion of $Al_{2}O_{3}$ buffer layer. Insertion loss of SAW devices using AlN/Si and AlN/$Al_{2}O_{3}$/Si were about 33.27 dB and 30.20 dB, respectively.