ZnO　thin　films　of　high　optical　quality　are　prepared　on　single　crystal　substrates　by　sol-gel　technique,　and　zinc　acetate　is　used　as　precursor　in　this　process.　The　feasibility　of　ZnWO4　crystal　used　as　a　substrate　material　was　analyzed　and　proved　by　theory　and　experiment.　The　results　of　experiment　show　that　lattice　between　ZnWO4　a-plane　and　ZnO　c-plane　closely　matches,　while　the　mismatch　of　the　optimum　orientation　lattice　is　only　0.83%,　and　the　ZnWO4　crystal　wafers　can　be　used　as　a　fine　substrate　material　for　forming　ZnO　film.　The　strong　fluorescence　of　the　thin　film　is　observed　at　396　nm　when　it　is　excited　by　325　nm　wavelength　light.