The effects of thermal treatment conditions on ADU (ammonium diuranate) prepared by SOL-GEL method, so-called GSP (Gel supported precipitation) process, were investigated for $UO_2$ kernel preparation. In this study, ADU compound particles were calcined to $UO_3$ particles in air and Ar atmospheres, and these $UO_3$ particles were reduced and sintered in 4%-$H_2$/Ar. During the thermal calcining treatment in air, ADU compound was slightly decomposed, and then converted to $UO_3$ phases at $500^{circ}C$. At $600^{circ}C$, the $U_3O_8$ phase appeared together with $UO_3$. After sintering of theses particles, the uranium oxide phases were reduced to a stoichiometric $UO_2$. As a result of the calcining treatment in Ar, more reduced-form of uranium oxide was observed than that treated in air atmosphere by XRD analysis. The final phases of these particles were estimated as a mixture of $U_3O_7$ and $U_4O_9$.