Ga-doped ZnO-$SnO_2$ (ZSGO) films were deposited by rf magnetron sputtering and their structural and electrical properties were investigated. In order to fabricate the target for sputtering, the mixture of ZnO, $SnO_2$ (1:1 weight ratio) and $Ga_2O_3$ (3.0 wt%) powder was calcined at $800^{circ}C$ for 1 h. The substrate temperature was varied from room temperature to $300^{circ}C$. The crystallographic properties and the surface morphologies of the films were studied by X-ray diffraction (XRD) and Scanning Electron Microscopy (SEM). The optical transmittances of the films were measured and the optical energy band gaps were obtained from the absorption coefficients. The resistivity variation with substrate temperature was measured. Auger electron spectroscopy was employed to find the atomic ratio of Zn, Sn, Ga and O in the film deposited at room temperature. ZSGO films exhibited the optical transmittance in the visible region of more than 80% and resistivity higher than $10;{Omega}cm$.