. Ps, 78.55.Et, 78.40.Fy, 81.15.Hi ZnO epilayers were grown on nitrided c-Al 2 O 3 substrates by MBE and the effect of the deposition temperature for GaN buffer layers on the polarity of ZnO epilayer and their properties such as structural and optical properties were investigated. Zn-polar ZnO was normally obtained by using the low temperature GaN buffer layer at 650 ˚C, while O-polar ZnO were obtained by the high-temperature GaN buffer layer at 850 ˚C. PL spectra for Zn-polar and O-polar ZnO epilayers, PL spectra were dominated by donorbound exciton at 3.361 eV and acceptor-bound exciton at 3.356 eV, respectively. It was found that the position of emission peak was affected by the strain in the ZnO layer. PL spectra observed in ZnO epilayers with different polarities are discussed together with their reflectance spectra and strains of ZnO epilayers with different polarities.