ZnO is an II-VI compound semiconductor with a wide direct band gap of 3.3 eV at room temperature. Doped with group III elements (B, Al or Ga), it becomes an attractive candidate to replace tin oxide (Sn02) or indium tin oxide (ITO) as transparent conducting electrodes in solar cell devices and flat panel display due to competitive electrical and optical properties. In this work, ZnO and boron doped ZnO (ZnO:B) films have been deposited onto glass substrates at 350 +/- 5 degrees C by a cost-efficient ultrasonic spray pyrolysis technique. The optical, structural, morphological and electrical properties of nanostructure undoped and ZnO:B films have been investigated. Electrical resistivity of films has been analyzed by four-probe technique. Optical properties and thicknesses of the films have been examined in the wavelength range 1200-1600 nm by using spectroscopic ellipsometry (SE) measurements. The optical constants (refractive index (n) and extinction coefficient (k)) and the thicknesses of the films have been fitted according to Cauchy model. The optical method has been used to determine the band gap value of the films. Transmission spectra have been taken by UV spectrophotometer. It is found that both ZnO and ZnO:B films have high average optical transmission (>= 80%). X-ray diffraction (XRD) patterns indicate that the obtained ZnO has a hexagonal wurtzite type structure. The morphological properties of the films were studied by atomic force microscopy (AFM). The surface morphology of the nanostructure films is found to depend on the concentration of B. As a result, ZnO:B films are promising contender for their potential use as transparent window layer and electrodes in solar cells. (C) 2014 Elsevier B.V. All rights reserved.