The GaN-powder scrap generated in the manufacturing process of LED contains significant amounts of gallium. This waste can be an important resource for gallium through recycling of scraps. In the present study, the influence of annealing temperatures on the structural properties of GaN powder was investigated when the waste was recycled through the mechanochemical oxidation process. The annealing temperature varied from 200oC to 1100oC and the changes in crystal structure and microstructure were studied. The annealed powder was characterized using various analytical tools such as TGA, XRD, SEM, and XRF. The results indicate that GaN structure was fully changed to Ga2O3 structure when annealed above 900oC for 2 h. And, as the annealing temperature increased, crystallinity and particle size were enhanced. The increase in particle size of gallium oxide was possibly promoted by powder-sintering which merged particles to larger than 50 nm.