The effect of low temperature (250℃) heat treatment after electron irradiation (irradiation time = 30, 180, 300s) on the chemical bonding and electrical properties of ZnO thin films prepared using a sol-gel process were examined. XPS (X-ray photoelectron spectroscopy) analysis showed that the electron beam irradiation decreased the concentration of M-O bonding and increased the OH bonding. As a result of the electron beam irradiation, the carrier concentration of ZnO films increased. The on/off ratio was maintained at ~105 and the VTH values shifted negatively from 11 to 1 V. As the irradiation time increased from 0 to 300s, the calculated S. S. (subthreshold swing) of ZnO TFTs increased from 1.03 to 3.69 V/decade. These values are superior when compared the sample heat-treated at 400℃ representing on/off ratio of ~102 and S. S. value of 10.40 V/decade.