In this study, Ga-doped ZnO (GZO) transparent conducting thin films were prepared by pulsed direct-current magnetron sputtering, providing good transparency and relatively low resistivity. The films were further etched in different aqueous solutions, 0.5% HCl, 5% oxalic acid, and 33% KOH, to modify their light-scattering properties. The results showed that film textured by 0.5% HCl aq. for 30 s had total optical transparency of T total = 77.4% and haze value of H T = 0.16, with electrical resistivity of q = 4.9 9 10 À4 X-cm. For film textured in 5% oxalic acid solution for 75 s, the lowest electrical resistivity of 4.3 9 10 À4 X-cm was achieved with relatively high total optical transparency of T total = 75.1%, as well as a more ideal haze value of H T = 0.3. Film textured in 33% KOH solution for 135 s (500 nm thickness) had optimal electrical conductivity of 5.1 9 10 À4 X-cm with T total = 75.6%, and a relatively low haze value of H T = 0.12. GZO film textured with an agitated etch of 5% oxalic acid at 300 K would be the most suitable candidate for photovoltaic applications due to its high transparency and good electrical conducting properties.