The structural and electrical properties of $Al_2O_3/La_2O_3/Al_2O_3$ (ALA) films using a tunnel oxide annealed at various temperatures were investigated. The program/erase properties of the ALA films using the tunnel oxide annealed at $600^{circ}C$ were superior to others. The program/erase voltage and time of the ALA films using the tunnel oxide annealed at $600^{circ}C$ were 11 V for 10 ms (program) and -11 V for 100 ms (erase), respectively, and the corresponding memory window was about 1.59 V. In the retention test, the $V_{th}$ distributions of all films were not changed up to about $10^4$ cycles. In this study, all data showed sufficient characteristics to be used in flash memory devices.