Oxide inclusions in Ni-based superalloys play a crucial role in determining their mechanical properties, oxidation resistance, and corrosion resistance at high temperatures. In this paper, the source and formation mechanism of different types of oxide inclusions in a high-aluminum Ni-based superalloy were systematically studied. An automatic field emission scanning electron microscope equipped with an energy dispersive spectrometer and a self-designed superalloy inclusion analysis standard was utilized to quantitatively reveal the oxide inclusion characteristics of the high-aluminum Ni-based superalloy prepared via vacuum induction melting (VIM) and vacuum induction remelting (VIR) processes. The experimental results indicate that the typical oxide inclusions in the Ni-based superalloy before the VIR process are irregular MgO·Al₂O₃ inclusions with sizes of less than 2 μm. After the VIR process, the typical oxide inclusions in the Ni-based superalloy are also MgO·Al₂O₃ inclusions. However, these oxide inclusions can be classified into three categories: (i) endogenous irregular MgO·Al₂O₃ inclusions, less than 4.3 μm in size, inherited from the master alloy; (ii) several hundred-micron film-like MgO·Al₂O₃ inclusions generated as interface reaction products between the MgO crucible and melts; and (iii) millimeter-scale MgO·Al₂O₃ inclusions and several tens of microns of MgO inclusions from the exfoliation of the MgO crucible matrix.