Abstract: The magnetron sputtering method was used to prepare NiFe thin films on silicon wafers of different specifications. The influence of different substrate orientations and oxide layer thickness on the thin films was studied. By testing the magnetic reluctivity and sheet resistance,and crystal structural analysis using X-ray diffraction,the following conclusions are obtained. The substrate orientation (111) is the same as that of the main peak of NiFe.This affects the structure of NiFe films. The sputtered film has a large grain size,fewer internal defects,and regular particle arrangement. It has a high content of NiFe (111),which weakens the scattering between carriers and phonons,carrier and defects,and reduces the sheet resistance,thereby increasing the magnetic reluctivity. After annealing,the magnetic reluctivity shows a significant increase,which is still higher than the magnetic reluctivity of NiFe film on substrate (100). The oxide layer thickness has little influence on the quality of NiFe thin films sputtered on the silicon wafers (100).