ZnMgO/ZnO/ZnMgO heterojunctions as well as ZnMgO/ZnO/ZnMgO heterojunctions with low-temperature ZnO buffer layers were prepared on (100) Si substrates by magnetron sputtering. The crystal structures of the heterojunction films grown under the optimized process parameters were good, and the near-band edge emission peaks of the ZnMgO layer were observed in the ZnMgO/ZnO/ZnMgO heterojunction by PL test.