In the past decade, there has been rapid technological advancement in Gallium Oxide (Ga2O3), propelling it to the lead of ultra-wide bandgap semiconductor technologies. The promising inherent material properties of Ga2O3, including critical field strength, widely tunable conductivity, high mobility, and scalable melt-based bulk growth, make it especially suited for power electronics applications. The major focus area is power electronics, where Ga2O3 is anticipated to deliver high performance at a cost-effective level. Depletion-mode Ga2O3 metal-oxide-semiconductor field-effect transistors (D-MOSFETs) have already shown stable DC output characteristics in normal condition. The gate voltage in the Ga2O3 D-MOSFETs can effectively modulate the drain voltage to ensure good saturation and sharp pinch-off characteristics. At negative 20V gate voltage, the Ga2O3 D-MOSFETs used in this study, has shown breakdown voltage up to 370V [8]. This paper focuses on the single event upset (SEU) in the Ga2O3 D-MOSFETs near the breakdown voltage region. Two different types of events, SEU with normal incidence and oblique incidence has been implemented in this paper.