Lithium and nitrogen dual-doped ZnO films [ZnO: (Li, N)] with Li concentrations of 4 at.% were grown on glass substrates by ion beam enhanced deposition (IBED) and then annealing in Ar flow. The influence of post-annealing time on their structural, optical and electrical properties was studied. The co-doped ZnO: (Li, N) films have a ZnO wurtzite structure. Electrical property studies indicated that the ZnO: (Li, N) film annealed at 500°C in Ar showed p-type conductivity with a lowest resistivity of 10.83 X cm. The transmittance of ZnO: (Li, N) film is above 80 % in visible range and the band gap of ZnO: (Li, N) film have a evident narrowing after p-type doping.