Highly transparent, n-type conducting ZnO thin films were obtained by low temperature magnetron sputtering of (Co, Al) co-doped ZnO nanocrystalline aerogels. The nanoparticles of similar to 30 nm size were synthesized by a sol-gel method using supercritical drying in ethyl alcohol. The structural, optical and electrical properties of the films were investigated. The ZnO films were polycrystalline textured, preferentially oriented with the (0 0 2) crystallographic direction normal to the film plane. The films show within the visible wavelength region an optical transmittance of more than 90% and a low electrical resistivity of 3.5 x 10(-4) Omega cm at room temperature. (c) 2007 Elsevier B.V. All rights reserved.