Transparent and conducting polycrystalline oxide thin films of ZnO-SnO2 are prepared on glass subsrate by the process of gelatination in two-step.The crystalline structure of the thin film, surface morphology, optical transmittance and conductivity are characterized by X-ray diffraction(XRD), Atomic force microscope(AFM), Spectrophotometeric analysis(UV-Vis),device of film analysis and Four-point probes, respectively.The results indicate that the transparent conducting thin film with Zn/Sn=9/12 has the optimal performance at the annealing tempareture of 500 ℃ and the ultraviolet-visible light transmittance reached 90% with 3.15×10-3 Ω·cm resistance.Compared with other methods,transparent and conducting thin films of ZnO-SnO2 prepared by gelatination in two-step has excellent characteristics.