Zinc oxide (ZnO) nanostructured films are grown using Polyvinyal alcohol (PVA)-citric acid modified sol gel process and the effect of (0, 1, and 2Wt%) PVA content on growth, crystallanity, microstructure and electrical properties are investigated. The XRD patterns confirm that the films are polycrystalline nature. 1 Wt% assisted grown samples are found to be good crystallanity with (002) preferred orientation. The SEM micrographs confirm that the 1 Wt% PVA assisted grown films are composed of vertically oriented ∼1.2 μm length nanorods. The temperature dependent electrical resistivity of the films has been measured using the four-probe method. The electrical resistivity found to be 7.08 ω-cm at room temperature for vertically oriented nanorods composed films, which are grown using 1Wt% PVA.