We try to use isopropanol which has low boiling point to prepare ZnO thin films at low temperature. ZnO thin films were prepared by sol-gel spin-coating method using zinc acetate dehydrate-isopropanol-monoethanolamine (MEA) solution. The c-axis preferred orientation and optical properties of ZnO films with preheating temperature have been investigated. ZnO thin films were preheated at 200 to $300^{circ}C$ with an interval of $25^{circ}C$ and post-heated at $650^{circ}C$. The ZnO film preheated at $275^{circ}C$ and post-heated at $650^{circ}C$ was highly oriented along c-axis (002) plane, and the surface with homogeneous and dense microstructures was formed having nano-sized grains. The optical transmittance was above 90 % in the visible range and exhibited absorption edges at 368 nm wavelength.