The dependences of the structural, optical and electrical properties of highly transparent conductive Ga-doped ZnO (GZO) films on thickness have been studied. GZO films were prepared on unheated glass, polymethyl methacrylate (PMMA) and cyclo olefin polymer (COP) substrates by ion plating deposition with direct-current arc discharge. Polycrystalline GZO films with good adherence to a substrate having a (0002) preferred orientation have been obtained. Very little difference was found between the resistivity values of the GZO films on the glass substrate and those of the GZO films on the different polymer substrates, at any given film thickness. On both plastic substrates, the resistivity of the GZO films decreased from 210- 3 to 510-4 Ωcm with increasing film thickness.