The development of modern technology has increased the demands for high-frequency surface acoustic wave (SAW) devices, and has placed higher requirements on their operating frequencies. In order to increase the frequency of SAW devices, a device model with layered layout of IDTs electrodes is established, that is, IDTs/AlN/IDTs/R-sapphire structure. The finite element method is used to analyze its acoustic performance, including the admittance, phase velocity, electro-mechanical coupling coefficient, etc.. The results show that the Rayleigh waves can be excited in the IDTs/AlN/IDTs/R-sapphire structure, and when hAlN=0.4λ, the horizontal center distance Pb=4 μm, the operating frequency of the device is 692 MHz, which is nearly one time higher than that of the traditional device with IDTs/AlN/R-sapphire structure (356 MHz), and the electro-mechanic coupling coefficient K2 is 0.3%, which is also improved compared with the traditional structure. In addition, the performances of Rayleigh wave device can be further improved and modulated by optimizing the electrode structure parameters of IDTs. When the thickness ratio (Δh) of upper copper electrode to lower aluminum electrode of IDTs is 1.2, and Pb=4 μm, hAlN/λ=0.5, the resonant frequency of 657.9 MHz and K2 of 1.27% are obtained for the Rayleigh wave device; and when Pb=6 μm, the operating frequency of the Rayleigh wave and the maximum electromechanical coupling coefficient K2max are 461 MHz and 1.34%, respectively, which are 30% and 300% higher than that of the traditional Rayleigh wave device with single layered layout structure of IDTs electrode, respectively. From the above-mentioned results, it can be seen that the layered layout structure of IDTs can not only effectively improve the operating frequency and electromechanical coupling coefficient of SAW devices, but also reduce the fabrication difficulty of high frequency SAW devices.