Transparent conducting Ti-Al co-doped zinc oxide films (TAZO) with high transparency and relatively low resistivity have been successfully prepared by direct current magnetron sputtering. The effect of sputtering power on the structural, optical, and electrical properties of Ti-Al co-doped films were investigated. The XRD patterns show that the thin films were highly textured along the c-axis and perpendicular to the surface of the substrate. The electrical resistivity decreases when the sputtering power increases from 40W to 120W. When the sputtering power is 120w and the target-substrate distance is 60mm, it is obtained that the lowest resistivity is 3.23×10-4Ω·cm.The lowest stress is 0.864Gpa in all the deposited films. All the films present a high transmittance of above 91% in the visible range.