Ga doped ZnO thin films were deposited with RF magnetron sputtering on glass substrate without intentional substrate heating and then the effect of post deposition annealing temperature on the structural, optical and electrical properties of the films was investigated. The post deposition annealing process was conducted for 30 minutes in a vacuum of $1{ imes}10^{-3}$ Torr and the vacuum annealing temperatures were 150 and $300^{circ}C$, respectively. As increase annealing temperature, GZO films show the increment of the prefer orientation of ZnO (002) diffraction peak in the XRD pattern and the optical transmittance in a visible wave region was also increased, while the electrical sheet resistance was decreased. The figure of merit obtained in this study means that GZO films which vacuum annealed at $300^{circ}C$ have the highest optoelectrical performance in this study.