The　sol-gel　process　on　N:ZnO　films　is　discussed.　Crystal　structure　is　characterized　by　using　X-ray　diffraction　(XRD).　The　surface　morphology　is　observed　by　scanning　electron　microscope　(SEM),　and　the　PL　spectrum　from　8　to　200　K　is　performed　by　fluorescence　spectrometer,　forming　origins　of　whose　peaks　are　analyzed.　Ionization　energy　of　0.255-0.31　eV　of　N　as　the　acceptor　have　been　calculated　through　the　correlation　of　defect　state　and　acceptor　level.　A　basis　for　the　preparation　and　study　of　p-type　ZnO　films　is　provided.