Effects of the annealing treatment on properties of ZnO thin films prepared on silica glass substrates by the ultrasonic spraying pyrolysis process were studied. Zinc acetate dihydrate and methanol were used as a starting material and a solvent, respectively. For ZnO thin films untreated with annealing, the preferred grain growth along the (0 0 2) plane was observed. The electrical resistivity and the direct band gap values of these films decreased with increasing the deposit temperature. By applying the annealing treatment in a reducing atmosphere, while the degree of the preferred (0 0 2) orientation of films decreased, the electrical conductivity of films was improved. When compared with the resistivity values of films without the annealing treatment, the values of films annealed in the reducing atmosphere were decreased by about two orders of magnitude. The lowest resistivity value was 1.62 x 10(-1) Omega cm, which was obtained in the film annealed at 500 degreesC in nitrogen with 5% hydrogen. The optical transmittances of the films were higher than 80% regardless of the application of the annealing treatment in a reducing atmosphere. The direct band gap values of films annealed in a reducing atmosphere were approximately 3.27 eV. (C) 2003 Elsevier B.V. All rights reserved.