A thin film of thermochromic VO2 was prepared on m-Al2O3 substrate using a radio frequency (RF) magnetron sputtering technique. The epitaxial growth of the monoclinic M1 phase of VO2 on the m-Al2O3 substrate was confirmed through synchrotron X-ray diffraction (XRD) measurements. The transformation of this monoclinic M1 phase into a rutile phase at ~68 °C was reflected in the temperature-dependent XRD measurements of the VO2 thin film. The temperature-dependent electrical resistance measurements of this sample also revealed an abrupt metal-to-insulator transition at ~68 °C, which is reversible in nature. Temperature-dependent X-ray absorption (XAS) measurements at V L-edge and O K-edge were performed to study the electronic structure of the epitaxial VO2/m-Al2O3 thin film during the metal-to-insulator (MIT) transition.