Zinc oxide (ZnO) thin films have good electro-optical properties suitable for opto-electronic applications. The present study explains the deposition and characterization of n-type and p-type ZnO thin films by spray pyrolysis. The films were characterized by different methods to understand their structural, optical and electrical properties. Gallium was chosen as the impurity dopant in ZnO films to improve the electrical properties. The electrical conductivity, carrier concentration and mobility of Ga doped ZnO (GZO) films were highly improved in comparison to undoped ZnO films. The GZO films showed good optical transmittance in the visible region. The electrical and optical results suggest that the GZO films are suitable to use as a TCO in optoelectronic industries. The p-type ZnO thin films were successesfully realized using dual acceptor method. The Hall measurements and room temperature photolumiscence results were supported p-type nature of (Li, N): ZnO thin films.