Generally, b-Ga₂O₃ epitaxial layers are grown on a bulk Ga₂O₃ substrate via halide vapor phase epitaxy. In this paper, we propose a low-cost method for Ga₂O₃ epitaxial growth on a Si substrate. The Ga₂O₃ layer was deposited on the Si substrate by sputtering with AlN grown via metal organic chemical vapor deposition. An orientated b-Ga₂O₃ could be confirmed owing to an annealing of the sputtered Ga₂O₃. Accordingly, Ga₂O₃ devices can be fabricated at a low cost.