The effects of dopant (Ga) concentration, post-heat treatment temperatures, and different heat treatment environments on the morphology, electrical and optical properties of ZnO films were studied. ZnO films doped with Ga are derived from non-alkoxide zinc acetate via the alcoholic route by a sol-gel dip-coating technique. Introduction of Ga, as a dopant, can reduce crystallite size, which is attributed to the increased number of nucleation centers. Grain growth was also observed at high post-heat treatment temperature. It was discovered that different post-heat treatment environments (air or reduced atmosphere) did not change the structure orientation, microstructure shapes and size. It was found that the sheet resistance, R, could be reduced by an order of magnitude, using post-heat treatment in reduced atmosphere (4%H-2-96%N-2).