Highly conductive and transparent aluminum-and gallium-doped zinc oxide (ZnO:Al and ZnO:Ga) thin films in place of indium tin oxide films have been prepared by using XeCl excimer laser ablation at relatively low temperatures. The impurity content of Al or Ga in the ZnO target was optimized on the basis of the measurements of resistivity, carrier concentration, and Hall mobility of the deposited transparent conducting ZnO films. The effects of substrate temperature on the properties of ZnO films were investigated. The crystalline, electrical and optical properties of the films were found to depend directly on substrate temperature during deposition. The minimum resistivity of 1.4 x 10(-4) Ohm cm was obtained for the ZnO:Al film prepared at a substrate temperature of 300 degrees C using a ZnO target with an Al2O3 content of 1% by weight (wt %). Moreover, the ZnO:Al film prepared at a substrate temperature of 100 degrees C showed a low resistivity value of 2.5 x 10(-4) Ohm cm. As for the ZnO:Ga film, on the other hand, the minimum resistivity value was 2.7 x 10(-4) Ohm cm for the film deposited at 300 degrees C using a ZnO target with a Ga2O3 content of 7 wt %. Furthermore, plasma etching of ZnO films employing a mixture of CH4 and H-2 was carried out, and it was found that a small amount of CH4 gas enhanced the etching of ZnO films.