Goethite, α-FeOOH have various applications such as absorbent, pigment and source for magnetic materials. Goethite particles were synthesized in a two step process, where Fe(OH)₂ were synthesized in nitrogen atmosphere using FeSO₄ as a raw material in the first process, and after that acicular goethite particles were obtained in an air oxidation process of Fe(OH)₂ in highly alkaline aqueous solution. Their phase and microstructure were investigated with XRD and FE-SEM. It was found that the morphology of goethite and the ratio of length-to-width (aspect ratio) of acicular goethite are dependent on the some factors such as R value (OH-/Fe²⁺), air flow rate and pH conditions. In particular, R value has the strongest influence on the synthesized goethite morphology. It is considered that the optimal value R is 4.5 because X-ray diffraction peaks of goethite have the highest intensity at that value. Morphology of goethite particles was controlled by air flow rates, showing that their size and aspect ratio are getting smaller and decrease, respectively as air flow rate increases. The largest goethite particle obtained is about 1,500 nm in length and 150 nm in diameter.