Gallium doped zinc oxide (ZnO:Ga) films were prepared on glass substrates by r.f. magnetron sputtering at low substrates temperature. Structural, electrical and optical properties of the ZnO:Ga films were investigated in terms of the preparation conditions. The obtained films were polycrystalline with a hexagonal wurtzite structure and preferentially oriented in the (002) crystallographic direction. The transmittance of the ZnO:Ga films in the visible range was over 90%. The lowest resistivity and sheet resistance for the ZnO:Ga films were about 3.9 x 10(-4) Omega cm and 4 Omega/square, respectively. (C) 2004 Elsevier B.V. All rights reserved.