This study attempted to manufacture a Cu-Ga coating layer via the cold spray process and to investigate the applicability of the layer as a sputtering target material. In addition, changes made to the microstructure and properties of the layer due to annealing heat treatment were evaluated, compared, and analyzed. The results showed that coating layers with a thickness of 520 mm could be manufactured via the cold spray process under optimal conditions. With the Cu-Ga coating layer, the ${alpha}$-Cu and $Cu_3Ga$ were found to exist inside the layer regardless of annealing heat treatment. The microstructure that was minute and inhomogeneous prior to thermal treatment changed to homogeneous and dense with a more clear division of phases. A sputtering test was actually conducted using the sputtering target Cu-Ga coating layer (~2 mm thickness) that was additionally manufactured via the cold-spray coating process. Consequently, this test result confirmed that the cold sprayed Cu-Ga coating layer may be applied as a sputtering target material.