High-k and wide bandgap materials are necessary to work as gate dielectrics and surface passivation layers in β-phase gallium oxide (β-Ga 2 O 3 ) based metal-oxide-semiconductor (MOS) devices. The band offsets between these materials and β-Ga 2 O 3 play an important role in the properties of the devices. In this work, we grew β-Ga 2 O 3 thin films on MgO, sapphire and MgAl 2 O 4 single crystal substrates by the radio-frequency magnetron sputtering method, and used x-ray photoelectron spectroscopy to measure the β-Ga 2 O 3 /MgO, β-Ga 2 O 3 / Al 2 O 3 , and β-Ga 2 O 3 /MgAl 2 O 4 heterointerfaces. The valence band offsets were determined to be −0.65(±0.17) eV (staggered gap, type II alignment), 0.57(±0.07) eV (straddling gap, type I alignment), and 0.64(±0.23) eV (straddling gap, type I alignment) for β-Ga 2 O 3 on sapphire (0 0 0 1), MgO (100), and MgAl 2 O 4 (1 0 0) substrates, leading to the large conduction band offsets of over 2 eV accordingly. The results suggested that these materials can be used to construct heterojunctions with β-Ga 2 O 3 in MOS devices for their excellent electron confinement properties.