(Ga203)x(ZnO)100-x, (GZO) films were prepared at room temperature by using a facing target sputtering (FTS) system and their electrical resistivites was investigated as a function of the Ga203 content. The GZO film with an atomic ratio of Ga203 of x 7 wt. %, shows the lowest resistivity of 7.5 X 10-4 cm. The GZO films were also prepared at various substrate temperatures from room temperature to 300t, and their electrical resistivity was found to be improved as the substrate temperature was increased, A very low resistivity of 2.8x 10u1 n that is almost comparable with that of ITO film was obtained in the GZO films prepared at the substrate temperature of 300t by using the FTS.