  Layered oxides have been intensively studied due to their high designability
for various electronic functions. Here we synthesize a new oxide as epitaxial
thin film form by pulsed laser deposition. Film characterizations including
cross-section and plan-view transmission electron microscopy confirm that the
film is composed of twisted stack of triangular-lattice Rh and Bi layers. We
foresee that the concept of twisted oxide layers will open up a new route to
design further functional layered oxides.
