In this paper, the theoretical analysis of 2.3 GHz bulk acoustic wave (BAW) resonators with emerging ε-Ga2O3 piezoelectric films was investigated. By using the finite element method to calculate the dispersion curve of the BAW resonator based on ε-Ga2O3, we designed and optimized the Bragg reflector structure as well as the metal frame to suppress transverse energy leakage. When the width of the raised metal frame is an odd multiple of the quarter wavelength of the S1 Lamb mode, the vibration displacement at the boundary of the resonators is significantly suppressed, and the acoustic energy is concentrated as much as possible in the effective area of the resonators, resulting in improvement of the Qp and Qmax. Therefore, the ε-Ga2O3 based BAW resonators with Bode Qmax (∼1488), electromechanical coupling coefficient k2eff (∼15%), and the figure of merit (FoM) coefficient (∼223) are simulated and designed. Detailed theoretical analysis provides the key theoretical guidance and design scheme for the realization of ε-Ga2O3 BAW filters. The above-mentioned results imply that the emerging ε-Ga2O3 piezoelectric semiconductors have application prospects in BAW resonators and radio frequency front-end fields.