The excellent c-axis oriented zinc oxide thin films were prepared by the RF magnetron sputtering method on glass substrates. Optimum fabrication conditions of the ZnO films were such that RF power, substrate temperature, and gas pressure of mixture Ar(50%):$O_{2}$(50%) were 150 W, $200^{circ}C$, and 5 mTorr, respectively. In these conditions, the deposition rate was $310;{AA}/min$, and the resistivity of the film was $1{ imes}10^6;{Omega}{cdot}cm$. The ZnO film also showed high c-axis orientation and crystalinity according to XRD pattern and SEM photograph. A fabricated interdigital transducer generated 1st mode surface acoustic wave at 46.6 MHz and 2nd mode surface acoustic wave at 52.5 MHz. At the 1st mode, the phase velocity of surface acoustic wave and the electromechanical coupling coefficient were 2795 m/sec and 0.031 %, respectivly. At the 2nd mode, they were 3149 m/sec and 0.019 %. respectivly.