ZnO films were deposited on c-plane Al₂O₃ substrates by pulsed laser deposition. The etching treatments for as-grown ZnO films were performed in NH₄Cl aqueous solution as a function of NH₄Cl concentration and etching time. It was found that NH₄Cl solution is an appropriate candidate for ZnO wet etching because of its controllable and moderate etching rate. The influence of etching treatment on the morphology, optical and electrical properties of the ZnO films has been investigated systematically by means of X-ray diffraction, atomic force microscope, photoluminescence and Hall effect. The results indicated that the surface morphology and optical properties of the films were highly influenced by etching treatment.