The crystal orientation relationship between cubic NiO and monoclinic β-Ga 2 O 3 in NiO thin films formed on ð201Þ, (010), and (001) β-Ga 2 O 3 substrates is investigated by X-ray diffraction analysis and cross-sectional transmission electron microscopy imaging. The NiO films formed on ð201Þ and (010) β-Ga 2 O 3 substrates satisfy the orientation relationships NiO (111) [011] ‖ β-Ga 2 O 3 ð201Þ [010] and NiO ð110Þ [110] ‖ β-Ga 2 O 3 (010) [001], respectively. In the NiO films on (001) β-Ga 2 O 3 substrates, the NiO plane near (133) is parallel to the (001) plane of β-Ga 2 O 3 under the relationship NiO [011] ‖ β-Ga 2 O 3 [010]. In addition, NiO films also satisfy the relationship NiO (100) ‖ β-Ga 2 O 3 (100) in each case. That is, for each case of ð201Þ, (010), and (001) β-Ga 2 O 3 substrates, the relationship of NiO (100) [011] ‖ β-Ga 2 O 3 (100) [001] is confirmed, consistent with the orientation relationship reported previously for NiO films on (100) β-Ga 2 O 3 substrates. The crystal orientation relationship is discussed in terms of the atomic arrangement models of NiO and β-Ga 2 O 3 .