ZnO films were deposited on different structural substrate by rf-reactive Magnetron sputtering. The optical characteristics of ZnO films were studied by X-ray diffraction and optical transmission spectrum. The ZnO films deposited on the Al2 O3 / AlN compound substrate had better crystallized and had a higher transmittance compared to the ones on AlN substrate. The optical characteristics of ZnO films were studied after all samples with a series of annealing temperature from 200 degrees C to 500 degrees C. When the annealing temperature was 400 degrees C, crystallization and c-axis (002) oriented of the ZnO film got best, and average optical transmittance reached 88% in the range visible light. While annealing temperature went beyond 450 degrees C, the crystallized structure of ZnO films was broken; the distance between O and Zn atoms became bigger. The authors found that the higher annealing temperature make against crystallization of ZnO thin film and increased density of defect states and dispersion mechanisms and reduced optical characteristics of ZnO film, and average optical transmittance of ZnO films reached 80% in the range of visible light at 500 degrees C.