ZnO thin films were deposited by rf magnetron sputtering method on Si wafer and glass substrate. Resistivity and transmittance of ZnO thin films were investigated with depo rate and film thickness. Deposited ZnO thin films had good electrical properties (p=3.7×10?²Ωㆍ ㎝) and high transmittance (>87%) on the visible light. Deposited ZnO thin films and FTO(Fluorine-doped tin oxide(SnO₂:F)) were used as TCO(transparent conductive oxide) in dye-sensitized solar cell(DSSC). Finally. ZnO-based and FTO-based DSSC were compared with I sc , V oc and efficiency.