The formation of high-quality polycrystalline silicon (poly-Si) on relatively low cost substrate has been an important issue in the development of thin film solar cells. Poly-Si seed layers were fabricated by an inverse aluminum-induced crystallization (I-AIC) process and the properties of the resulting layer were characterized. The I-AIC process has an advantage of being able to continue the epitaxial growth without an Al layer removing process. An amorphous Si precursor layer was deposited on Corning glass substrates by RF magnetron sputtering system with Ar plasma. Then, Al thin film was deposited by thermal evaporation. An $SiO_2$ diffusion barrier layer was formed between Si and Al layers to control the surface orientation of seed layer. The crystallinity of the poly-Si seed layer was analyzed by Raman spectroscopy and x-ray diffraction (XRD). The grain size and orientation of the poly-Si seed layer were determined by electron back scattering diffraction (EBSD) method. The prepared poly-Si seed layer showed high volume fraction of crystalline Si and <100> orientation. The diffusion barrier layer and processing temperature significantly affected the grain size and orientation of the poly Si seed layer. The shorter oxidation time and lower processing temperature led to a better orientation of the poly-Si seed layer. This study presents the formation mechanism of a poly seed layer by inverse aluminum-induced crystallization.