High quality sol-gel derived ZnO in thin films were deposited on glass substrates by spin coating at 2000 rpm. Zinc Acetate and Indium Chloride were used as precursor materials. The effect of dopant concentration and annealing in different temperature on the electrical, optical and structural properties of produced thin films were investigated. The optical transmittance spectra showed a very good transmittance of 99.5% within the wavelength of 540 nm for the film doped with 2 wt.% In . Increased dopant (more than 6 %) changed n type semiconductor to p type. Results showed that the c-axis orientation was determined by annealing temperature and that the grain size and resistance of the IZO thin films were mainly influenced by the annealing temperature.

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