A new approach is proposed to synthesize a mesoporous single crystal Ga(2)O(3) nanoplate by heating a single crystal nanoplate of GaOOH, which involves an ion exchange between KGaO(2) and CH(3)COOH at room temperature for the formation of GaOOH and pseudomorphic and topotactic phase transformation from GaOOH to Ga(2)O(3).