A fabrication process of an interface reaction epitaxy (IRE) β‐Si3N4 and an IRE AlN were investigated to produce a double buffer layer (DBL) of AlN(0001)/β‐Si3N4/Si(111) for the growth of group III nitrides films on Si. The β‐Si3N4 was formed by using adsorbed (ADS) nitrogen atoms irradiated indirectly from a rf‐plasma cell. Two surface structures of the β‐Si3N4, which were “8 x 8” and “8/3 x 8/3” reconstructions, were fabricated by changing the nitrogen irradiation conditions; complete and incomplete nitridation of Si surface and successive heat treatment up to 875 °C formed the “8 x 8” and “8/3 x 8/3” structures, respectively. IRE AlN was grown by 1 monolayer of Al deposition on the β‐Si3N4 and successive annealing at 875 °C. Al and N polarity DBLs were grown on the “8 x 8” and “8/3 x 8/3” structures, respectively. These results indicated that the polarity of DBL could be controlled by the surface reconstruction of β‐Si3N4 (© 2011 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)