We fabricated highly transparent and high haze ZnO:Al film for front TCO of amorphous and microcrystalline silicon solar cells. We have sputtered ZnO:Al film of 1.3 μm on the thin seed layer of about 60nm which was previously sputtered on the glass substrate by using 4% dilution of oxygen to argon gas. The ZnO:Al film grown on the seed layer had much higher crystalline phase than one without any seed layer. Our bi-layer ZnO:Al film showed low resistivity of 2.66×10-4 Ω•cm and sheet resistance of 2.08 Ω/⇐ while conventional ZnO:Al film showed resistivity of 3.24×10-4 Ω•cm and sheet resistance of 2.46 Ω/⇐. After surface texturing by 0.5% HCl wet-chemical etching, the transmittance of ZnO:Al film was increased from 83.7% to 88.1% at wavelength of 550nm through the seed layer. Also the transmittance at 800nm was increased from 82.3% to 88.9%. Especially, haze values of the ZnO:Al film were drastically increased from 58.7% to 90.6% at wavelength of 550nm by employing the seed layer. Also haze values at 800nm were increased from 22.1% to 68.1%. It is expected that the seed layer method to improve the quality of ZnO:Al film will contribute to an increase of solar cell efficiency due to the high capability of light trapping and low electrical resistivity.