We comparatively studied the epitaxial growth conditions of $CeO_2$ and $Y_2O_3$ thin buffers on textured Ni tapes using rf magnetron sputtering and investigated the feasibility of getting a single mixture layer or sequential layers of $CeO_2$ and $Y_2O_3$ for more simplified buffer architecture. All the buffer layers were first deposited using the reducing gas of $Ar/4%H_2$ and subsequently the reactive gas mixture of Ar and $O_2$, The crystalline quality and biaxial alignment of the films were investigated using X-ray diffraction techniques (${Theta}-2{Theta},;{phi};and;{omega};scans$, pole figures). The $CeO_2$ single layer exhibited well developed (200) epitaxial growth at the condition of $10%;O_2$ below an $450^{circ}C$, but the epitaxial property was decreased with increasing the layer thickness. $Y_2O_3$ seldom showed optimum condition for (400) epitaxial growth. The sequential architecture of $CeO_2/Y_2O_3/CeO_2$ having good epitaxial property was achieved by sputtering at a temperature of $700^{circ}C$ on the initial $CeO_2$ bottom layer sputtered at $400^{circ}C$. Cracking of the sputtered buffer layers was seldom observed except the double layer structure of $CeO_2/Y_2O_3$.