Acicular ferrite (AFα) formed on oxide particles in steel weld metals has a positive effect on toughness at low temperature. Good lattice coherency between AFα and oxide is one of the proposed reasons for promotion of AFα formation. Lattice coherency is affected by crystal structure of oxide and crystal orientation relationship (OR) between oxide and AFα. In the present study, ORs among AFα, oxide and γFe are investigated in a low carbon steel weld metal. Cube-cube (C-C) OR is observed between γFe and the oxide. It is probable that the oxide liquefied at high temperature, and then crystalized having the C-C OR with the surrounding γFe during cooling in welding process. Near Kurdjumov-Sachs (K-S) and near Baker-Nutting (B-N) ORs are observed between γFe/AFα and oxide/AFα, respectively. The misorientation from the B-N OR is larger than that from the K-S OR just after nucleation of AFα. This implies that AFα forms satisfying a near K-S OR with γFe essentially. It is supposed that formation of both the C-C (γFe/oxide) and near K-S (AFα/γ) ORs results in apparent formation of the near B-N OR between oxide and AFα.