In order to apply for the gas sensing layer and the piezoelectric thin film devices, we studied the effects of magnetron sputtering conditions and annealing temperature on the electrical and structual characteristics of the ZnO thin film. The optimal deposition conditions, in order to obtain a c axis of the ZnO (002) phase thin film which is perpendicular to SiO$_{2}$/Si substrate, were like these ; substrate temperature 150.deg. C, chamber pressure 2 mtorr, R.F. power 300 watts, gas flow ratio 0.4[O$_{2}$(Ar + $O_{2}$)]. When the ZnO thin film was annealed in 600.deg. C, $O_{2}$ gas ambient for 1 hr, the resistivity was 2.6 x 10$^{2}$.ohm.cm and the grain size of ZnO thin film was less than 1 .mu.m. So the ZnO thin film acquired from above conditions can apply for the gas sensing layer which require a c axis perpendicular to the substrate surface.