The effect of annealing in air and oxygen on structural, electrical and optical properties of gallium doped ZnO thin films was investigated. The X-ray diffraction patterns showed that the films were highly preferentially oriented along (002) plane. After the heat treatment in air and oxygen environments, the intensity of (002) peak was apparently improved. It was found that heat treatment in air atmospheres lead to increase in surface roughness of the film. The GZO films annealed in oxygen at 673 K exhibited low resistivity of 4.21 × 10–3 Ω.cm, while the resistivity of film annealed in air showed a slightly higher value of 7.14 × 10–3 Ω.cm. In addition to this, all films have good optical transmittance about 80% in the visible region. It is found from the photoluminescence studies that the broad visible emissions in GZO films originated from the intrinsic shallow traps (VZn) and deep level vacancies (ZZi, OZn and Vo)