Zinc oxide (ZnO) films were prepared on amorphous quartz substrates by sol-gel spin-coating using Zn(CH 3 COO) 2 •2H 2 O precursor. Isopropanol, ethanol and 2-methoxyethanol were used as solvents. The film drying temperature was kept constant at 200 ºC and the annealing temperature was varied from 400 to 800 ºC. Highly transparent and (002)-oriented hexagonal wurtzite-type ZnO films were obtained using isopropanol solvent. The ZnO films prepared at T anneal = 600 ºC showed the highest (002) preferential orientation, however it was not the significant feature to achieve low resistivity. The uniform and (002)-oriented ZnO films prepared at T anneal = 400 ºC display the highest transmittance (>93% in the visible region) and the lowest resistivity (7.1 Ω•cm).