P-type transparent conducting CuAlO2 thin films were prepared by e-beam evaporation and wet-oxidation technique. CuAlO2 film was preferentially (006) oriented after wet-oxidation. The transmittance varied from 20 to 85% and the resistivity varied from 5 x 10(-3) to 4 Omega cm with wet-oxidation conditions. The nature of p-type films was confirmed by the positive hall coefficient. Optical band gap was estimated to be in the range of 3.96-4.20 eV. These behaviors were due to the decrease of oxygen deficient state in the film as oxidation progresses. Microstructural observations of films showed smooth morphology with 23.2-29.7 angstrom rms roughness. (c) 2006 Elsevier B.V. All rights reserved.