Learning robot manipulation policies from raw, real-world image data requires a large number of robot-action trials in the physical environment. Although training using simulations offers a cost-effective alternative, the visual domain gap between simulation and robot workspace remains a major limitation. Gaussian Splatting visual reconstruction methods have recently provided new directions for robot manipulation by generating realistic environments. In this paper, we propose the first method for learning supervised-based robot handovers solely from RGB images without the need of real-robot training or real-robot data collection. The proposed policy learner, Human-to-Robot Handover using Sparse-View Gaussian Splatting (H2RH-SGS), leverages sparse-view Gaussian Splatting reconstruction of human-to-robot handover scenes to generate robot demonstrations containing image-action pairs captured with a camera mounted on the robot gripper. As a result, the simulated camera pose changes in the reconstructed scene can be directly translated into gripper pose changes. We train a robot policy on demonstrations collected with 16 household objects and {\em directly} deploy this policy in the real environment. Experiments in both Gaussian Splatting reconstructed scene and real-world human-to-robot handover experiments demonstrate that H2RH-SGS serves as a new and effective representation for the human-to-robot handover task.