In our laboratory we successfully produced thin films on Al2O3 by sputtering a target, which is made of a mixture of MgB2 (commercial powder) and Mg, and went post-annealing process under different conditions. However, the films were not axial oriented and their super-conductivity was not as great as MgB2 powders. We study the B and Mg K-edge absorption spectra and find followings: 1. The sputtered film (before ex situ annealing treatment) contains small amount of B2O3 due to residual oxygen in the vacuum chamber, and unknown Mg compound. No signal of MgO is observed. 2. Under annealing temperature at 900℃, B2O3 is reduced to B by reacting with Mg and MgO is formed. No superconductivity was found. 3. Under annealing temperature at 600℃~700℃, the Tc increases from 11.5K to 25.5K. The chemical shift of the pre-edge of the Mg K-absorption edge is greater as compared with that of MgB2 powder (Tc =39 K). The Mg K-absorption spectrum indicates that the sample contains some amount of MgO.