Aluminuim doped zinc oxide(ZnO:AL)Films have been prepared on Polyimide(PI) and Coming 7059 glass substrates by r.f. magnetron sputtering method. The structural of the ZnO:Al films were studied in accordance with various deposition R.F power and working pressure by XRD, SEM. And The electrical and optical properties of ZnO:Al films were characterized by Hall effect and UN visible spectrophotometer measurements, ZnO:Al films had were hexagonal wurtzite structure and dominant c-axis orientation. The R.f power and working pressure for optimum condition to fabricate the transparent conductive films using a PI substrate were 2 mTorr and 100W, respectively. The resistivity of the ZnO:Al films prepared under this condition were $9.6{ imes}10^{-4}{Omega}cm$. The optical transmittance of 400nm thick films at 550nm is ${sim}85 %$.