Transparent Conductive Oxides (TCO) is a thin film to be used in numerous applications throughout the industry in general. Representative Industry have been used for the electrodes used in the touch panel and the LCD to be used for transparent electrodes in flat display industry of the display industry. Application of the substrate and the electrode of the solar cell have been many studies now. Transparent electrode materials used in these industries are in need of light transmittance higher low electrical characteristics are excellent, substances showing the most excellent physical properties while satisfying all the characteristics such (Indium Tin Oxide) 's film. However, indium, high reserves is small, there is an environmental pollution problem. So study of ZnO is actively carried out in an alternative material. This study analyzed the characteristics by using a DC magnetron sputtering system. The electric and optical properties of these films were studied by Hall measurement and optical spectroscopy, respectively. When the Al target input current are 2mA and 4mA, it demonstrate about 80% transmittance in the range of the visible spectrum. Also, When Al target input current was 6mA, sheet resistance is the smallest on glass and PET substrate. The minimum resistivity are 4.51×10-3ohm/sq. and 3.96×10-3ohm/sq.