A thin film of zinc oxide is deposited by sputter deposition in a partial pressure of oxygen on a suitable at a low temperature, such as less than 300 degrees Centigrade, to provide an amorphous film. This should take place in a sputtering environment which will produce an oxygen deficient film layer. After this, the film is crystallized by heat treatment in an oxygen free environment in a given temperature range. The thin film produced by this process will have very low electrical resistance, is transparent from about the visible to beyond 10 microns in wavelength, is highly resistant to laser energy and is highly conductive.