It is difficult to synthesize c-axis tilted ScAlN films by using co-sputtering because unidirectional oblique incident of sputtered particles is needed to obtain c-axis tilted structure. To realize the oblique incident single source sputtering technique was proposed for c-axis tilted film deposition. ScAl alloy target was used to achieve ScAlN film synthesis instead of co-sputtering. As a result c-axis highly tilted ScAlN film (tilt angle 33) was obtained by using this deposition technique. From the result of film transducer loss measurement we found that longitudinal and shear elasticity of AlN decreases by adding Sc. c-axis highly tilted ScAlN film showed giant k 15' values of 0.32 in spite of its low degree of orientation.