Transparent conducting thin films of ZnO:Al (Al-doped ZnO, AZO) were prepared via pulsed DC magnetron sputtering with good transparency and relatively lower resistivity. The AZO films with 800 nm in thickness were deposited on soda-lime glass substrates keeping at 473 K under 0.4 Pa working pressure, 150 W power, 100 mu s duty time, 5 mu s pulse reverse time, 10 kHz pulse frequency and 95% duty cycle. The as-deposited AZO thin films has resistivity of 6.39x10(-4) Omega cm measured at room temperature with average visible optical transmittance, T-total of 81.9% under which the carrier concentration and mobility were 1.95x10(21) cm(-3) and 5.02 cm(2) V-1 s(-1), respectively. The films were further etched in different aqueous solutions, 0.5% HCl, 5% oxalic acid, 33% KOH, to conform light scattering properties. The resultant films etched in 0.5% HCl solution for 30 s exhibited high T-total = 78.4% with haze value, H-T = 0.1 and good electrical properties, rho = 8.5x10(-4) Omega cm while those etched in 5% oxalic acid for 150 s had desirable H-T = 0.2 and relatively low electrical resistivity, rho = 7.9x10(-4) Omega cm. However, the visible transmittance, Ttotal was declined to 72.1%. (C) 2010 Elsevier B.V. All rights reserved.