The transparent and conductive gallium-doped zinc oxide (GZO) film was deposited on 1737F Corning glass using the radio-frequency (RF) magnetron sputtering system with a GZO ceramic target. (The Ga2O3 contents are approximately 5 wt. %). In this study, the effect of the sputtering pressure on the structural, optical and electrical properties of GZO films upon the glass or polyester film (PET) substrate was investigated and discussed in detail. The GZO film was grown under a steady RF power of 400 W and a lower substrate temperature from room temperature up to 200 °C. The crystal structure and orientation of GZO thin films were examined by X-ray diffraction. All of the GZO films under various sputtering pressures had strong c-axis (002)-preferred orientation. Optical transparency was high (>80%) over a wide spectral range from 380 nm to 900 nm. According to the experimental data, the resistivity of a single-layered GZO film was optimized at ∼8.3×10−4 Ω cm and significantly influenced by the sputtering pressure. In further research, the sandwich structure of the GZO film/Au metal/GZO film was demonstrated to improve the electrical properties of the single-layered GZO film. The resistivity of the sandwich-structured GZO film was around 2.8×10−4 Ω cm.