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. This analysis can help power electronics circuit simulations immensely.