In this study we present the effect of annealing temperatures on the structural, electrical and optical characteristics of Ga-doped ZnO (GZO) films. GZO target is deposited on coming 7059 glass substrates by DC sputtering. and then GZO films are annealed at temperatures of 400, 500, $600^{circ}C$ in air ambient for 20 min. in this case of as-grown film, it shows the resistivity of $6{ imes}10^{-1}{Omega}{cdot}cm$ and transmittance under 85%, whereas the electrical and optical properties of film annealed at $500^{circ}C$ are enhanced up to $1.9{ imes}10^{-3}{Omega}{cdot}cm$ and 90%, respectively.