Polycrystalline ZnO and Ga doped ZnO (GZO) films are deposited on glass substrate by RF magnetron sputtering at room temperature. The characteristics of ZnO and GZO films are investigated with X-ray diffraction measurement, UV-VIS-NIR spectrophotometer $(250{sim}1200nm)$ and hall measurement. The post-growth thermal treatment of these films is carried out in N2 ambient at $500^{circ}C$ for 30 min and an hour. ZnO and GZO films have different changing behavior of structural and optical properties by annealing. To use transparent conductive films for solar cell, films should have not only high transmittance but also good electrical property. Although as deposited GZO films have electrical properties than ZnO films, GZO films have not good transmittance properties. Consequently, we succeed that the high transmittance of GZO films is improved by annealing process.