Zn$_{l-x}$Co$_{x}$O (x = 0.05 - 0.20) films were grown on Coming 7059 glass by sol-gel process. A homogeneous and stable Zn$_{l-x}$Co$_{x}$O sol was prepared by dissolving zinc acetate dihydrate (Zn(CH$_{3}$COO)$_{2}$$cdot$2H$_{2}$O), cobalt acetate tetrahydrate ((CH$_{3}$)$_{2}$$cdot$CHOH) and aluminium chloride hexahydrate (AlCl$_{3}$ $cdot$ 6H$_{2}$O) as solute in solution of isopropanol ((CH$_{3}$)$_{2}$$cdot$CHOH) and monoethanolamine (MEA:H$_{2}$NCH$_{2}$CH$_{2}$OH). The films grown by spin coating method were postheated in air at 650°C for 1 h and annealed in the condition of vacuum (5 $ imes$ 10$^{-6}$ Torr) at 300$^{circ}C$ for 30 min and investigated the nature of c-axis preferred orientation and physical properties with different Co concentrations. Znl_xCOxO thin films with different Co concentrations were well oriented along the c-axis, but especially a highly c-axis oriented Zn$_{l-x}$Co$_{x}$O thin film was grown at 10 at$\%$ Co concentration. The transmittance spectra showed that Zn$_{l-x}$Co$_{x}$O thin films occur typical d-d transitions and sp-d exchange interaction became activated with increasing Co concentration. The electrical resistivity of the films at 10 at$\%$ Co had the lowest value due to the highest c-axis orientation. X-ray photoelectron spectroscopy and alternating gradient magnetometer analyses indicated that no Co metal cluster was formed, and the ferromagnetic properties appeared, respectively. The characteristics of the electrical resistivity and room temperature ferromagnetism of Zn$_{l-x}$Co$_{x}$O thin films suggested the possibility for the application to dilute magnetic semiconductors.