In this work we present a study on the effect of annealing temperatures on the structural, morphological, electrical and optical characteristics of gallium doped zinc oxide (GZO), indium zinc oxide (IZO) and indium-tin-oxide (ITO) films. GZO and IZO films were deposited at room temperature by r.f. magnetron sputtering, whereas the ITO films were commercial ones purchased from Balzers. All films were annealed at temperatures of 250 and 500 degrees C in open air for I h. The GZO and ITO films were polycrystal line. The amorphous structure of as-deposited IZO films becomes crystalline on high temperature annealing (500 degrees C). The sheet resistivity increased with increase in annealing temperature. GZO films showed an increase of 6 orders of magnitude. The optical transmittance and band gap of as-deposited films varied with annealing. The highest transmittance (over 95 %) and maximum band gap (3.93 eV) have been obtained for ITO films. (c) 2007 Elsevier BY. All rights reserved.