p-Type transparent conducting fin-gallium oxide (TGO) films were successfully fabricated on quartz substrates by DC magnetron sputtering of GaSn alloy films followed by thermal oxidation. XRD characterization indicated that the TGO films maintain rutile structure of the tin oxide (SnO2). UV-vis transmittance spectra indicated that the films have a transmittance higher than 85% in the visible region, with an optical band-gap around 3.8 eV. Hall effect measurement showed that electrical properties of the TGO films were dependent on oxidation temperature. Oxidation at too high or low temperature was unfavorable for p-type conduction. It is found that the optimum oxidation temperature for highest hole concentration (8.84 x 10(18) cm(-1)) was in the range of 600-650 degrees C. (c) 2006 Elsevier B.V. All rights reserved.