Cubic InN films have been grown on MgO (1 0 0) substrates with cubic GaN buffer layers by pulsed laser deposition (PLD). It has been found that cubic InN (1 0 0) films grow on the GaN (1 0 0)/MgO (1 0 0) structure with an in-plane epitaxial relationship of [0 0 1] InN∥[0 0 1] GaN∥[0 0 1]MgO. The phase purity of a cubic InN film grown at 440 °C was as high as 99% that can probably be attributed to the enhanced surface migration of film precursors in case of PLD. These results indicate that PLD is a suitable technique for the growth of high-quality cubic InN films, and will makes it possible to fabricate optical and electron devices based on cubic InN films.