We have studied fabrication of $MgB_2$ thin film on $SrTiO_3$ (001) and r-cut $A1_2$$O_3$ substrates by rf magnetron sputtering method using and $ MgB_2$ single target and two targets of Mg and B, respectively. Based on P -T phase diagram of $MgB_2$ and vapor pressure curves of Mg and B, a three-step process was employed. B layer was deposited at the bottom to enhance the film adhesion to the substrate. Secondly, co-sputtering of Mg and B was done. Finally, Mg was sputtered on top to compensate fur the loss of Mg during annealing. Subsequently, $MgB_2$ films were in-situ annealed in various conditions. The sample fabricated using the three-step process showed $T_{c}$ of 24 K and formation of superconducting $MgB_2$ phase was confirmed by XRD spectra. In case of co-sputtering deposition, $T_{c}$ depended on annealing time and argon pressure. However, those made by single-target sputtering showed non-superconducting behavior or low transition temperature, at best.est.