Abstract. The transparent conducting ZnO thin films were deposited on glass substrate by ultrasonic spray technique. The optical, electrical and structural properties of the ZnO thin films were studied as a function of the substrate temperatures in the range of 300 to 400 °C. The as deposited film exhibit a hexagonal structure wurtzite and (101) oriented.The value of grain size G = 28 nm is measured of ZnO film at 350 °C. All the films having high transparency in the visible region, the band gap energy decreased from 3.44 to 3.29 eV with increasing the substrate temperatures from 300 to 400 °C, respectively according to the Burstein-Moss effect (blue shift of Eg). The Urbach energy decreased reaching to minimum at 350 °C; indicating to decrease of the defects. The electrical resistivity of the films at 350 °C is 50 Ω.cm. A systematic study on the influence of the substrate temperatures on the optical, electrical and structural properties of ZnO thin films deposited by ultrasonic spray has been reported.