Abstract: Transparent conducting ZnO thin films were deposited on glass substrate by Spray Pyrolysis Technique (SPT) using precursor Zinc acetylacetonate at different substrate temperature in the range of 325-400°C. The structural properties, optical properties and surface morphology of the deposited films were studied using X-ray diffraction (XRD), UV-Visible spectroscopy, Photoluminescence and Scanning Electron Microscopy (SEM) attached with Energy Dispersive Detector (EDS). The X-ray diffraction analysis revealed that the films had preferred orientation along (100) direction with a hexagonal wurtzite type crystal structure. The optical properties were investigated by measuring the transmittance curves which were used to find the optical band gap energy, refractive index and extinction coefficient. The photoluminescence spectrum (PL) was studied at room temperature with a wavelength of 275 nm as the excitation source. The surface morphology was observed using scanning electron microscope.