Ni-coated alumina was prepared by sonochemical method. To increase an efficiency of Ni coating on alumina, amorphous alumina was prepared by sol-gel method and Ni was coated to fine particles of alumina. Ni-coated alumina was prepared from various calcination temperatures ($500^{circ}C$, $1,000^{circ}C$), concentrations of Ni solution (0.01 M~0.2 M) and sonochemical reaction times (30 min, 2h). The prepared fine particles were characterized by X-Ray Diffractometer (XRD), Scanning Electron Microscope (SEM), Inductively Coupled Plasma Atomic Emission Spectroscopy (ICP-AES), and Particle Size Analyzer (PSA). The coating amount of Ni increased, as Ni concentration and ultrasonication time increased. The maximum amount of Ni was coated to fine particles of alumina, when Ni-coated alumina was prepared with 0.1 M concentration of Ni solution for 2 h of sonication time at $1000^{circ}C$ of calcination temperature. The average particle size was in the range of 835.9 to 986.7 nm.