Ga doped ZnO (GZO) thin films were deposited with RF magnetron sputtering on glass substrate and then the effect of post deposition annealing at nitrogen atmosphere on the structural, optical and electrical properties of the films was investigated. The post deposition annealing process was conducted for 30 minutes at different temperature of 150, 300 and $450^{circ}C$, respectively. As increase annealing temperature, GZO films show the increment of the prefer orientation of ZnO (002) diffraction peak in the XRD pattern and the optical transmittance in a visible wave region was also increased, while the electrical sheet resistance was decreased. The figure of merit obtained in this study means that GZO films which vacuum annealed at $450^{circ}C$ have the highest optoelectrical performance in this study.