Nanometer sized nanowires offer a vehicle for the study of size-dependent phenomena. While quantum-size effects are commonly expected and easily predicted; size reduction also causes more atoms to be closer to the surface. Zinc oxide thin films were prepared by chemical dip coating using Zn(CH3COO)2 as a precursor solution . Transparent and conducting oxides thin films are a key component of many important devices such as solar cells, displays, thin film transistors and sensors. X-ray diffraction (XRD) analysis and SEM images of the films confirm that all the films are of polycrystalline zinc oxide in nature, possessing hexagonal wurtzite structure.