Abstract: Transparent and conductive high-preferential c-axis-oriented Sn-doped ZnO（TZO） thin films have been prepared on common glass substrates by sol-gel spin coating method.The influence of the structure on electrical and optical properties of TZO films are investigated by X-ray diffraction（XRD）,scanning electron microscopy（SEM）,four-point probe method and UV-VIS spectrophotometer,respectively.The result proved that the films are all polycrystalline with a structure of preferred orientation of c-axis ZnO hexagonal wurtzite type.All films show high transmittance of 90 % in the visible light range.The films doped with 3 at.% Sn concentration hold a highly preferred c-axis-oriented column shaped crystalline structure and exhibit the lowest resistivity of 8.2×10^-1 Ω·cm.