In this study, highly conductive films of ZnO:Ga (GZO) were deposited by pulsed direct current magnetron sputtering to explore the effect of post-annealing on the structural, electrical and optical properties of the films. XRD patterns showed that after annealing, the intensity of c-axis preferentially oriented GZO (002) peak was apparently improved. GZO film annealing at 300 °C for 0.5 h exhibits lowest resistivity of 1.36×10−4Ωcm. In addition, the film shows good optical transmittance of 88% with optical band gap, 3.82 eV. Carrier concentration and optical band gap both decreaseswith the annealing temperature. Besides, the near-infrared transmittance at 1400 nm is below 5%, while the reflectivity at 2400 nm is as high as 70%.