The indium tin oxide (ITO) thin films have advantages such as low resistivity ( approximately equal to or the image of 10(-4)omega center dot cm) and high transmittance (>85%) in visible range. However, Indium in ITO is rare metal, a high cost and toxicity. Therefore, ITO substitute material is necessary. In this study, we fabricated the ITO/Ga-Al doped ZnO (GAZO) bilayer for saving ITO material by using facing targets sputtering methods. The ITO/Ga-Al doped ZnO bilayer thin films were deposited various thicknesses and substrate temperature. As a results, resistivity, mobility and carrier concentration of the ITO(80 nm)/GAZO(100 nm) bilayer thin film at 250 degrees C exhibited 3.79 x 10(-4)omega center dot cm, 31.13cm(2)/V center dot s and 5.21x10(20)cm(-3). Average optical transmittances of all ITO/GAZO bilayer thin film exhibited above 90% in visible range.