The atomic layer deposition of gallium doped zinc oxide films is investigated as a method of fabricating transparent conducting oxide substrates for cadmium telluride based photovoltaic cells. The growth parameters and properties of gallium-doped ZnO were established for a range of dopant concentrations. 1 at. % gallium-doped films exhibited the lowest electrical sheet resistances and were selected as substrates to deposit Cd1−xZnxS/CdTe photovoltaic cells. The average current density–voltage characteristics of 16 cells under AM1.5 illumination yielded a conversion efficiency of 10.8% and a fill-factor of 65%.