By using the radio frequency-magnetron sputtering (RF-MS) method, both pure ZnO and boron doped ZnO (ZnO:B) thin films were deposited on glass substrates at ambient temperature and then annealed at 450 degrees C for 2 h in air. It is found that both ZnO and ZnO:B thin films have wurtzite structure of ZnO with (0 0 2) preferred orientation and high average optical transmission (>= 80%). Compared with the resistivity of 6.3x10(2) Omega cm for ZnO film, both as-deposited and annealed ZnO:B films exhibit much lower resistivity of 9.2x10(-3) Omega cm and 7.5x10(-3) Omega cm, respectively, due to increase in the carrier concentration. Furthermore, the optical band gaps of 3.38 eV and 3.42 eV for as-deposited and annealed ZnO:B films are broader than that of 3.35 eV for ZnO film. The first-principles calculations show that in ZnO:B thin films not only the band gap becomes narrower but also the Fermi level shifts up into the conduction band with respect to the pure ZnO film. These are consistent with their lower resistivities and suggest that in the process of annealing some substituted B in the lattice change into interstitial B because of its smaller ion radius and this transformation widens the optical band gap of ZnO:B thin film. (C) 2010 Elsevier B.V. All rights reserved.