Zinc oxide is a semiconductor material which presents many interesting characteristics to electronic industry and in particular as gas sensor. This work shows the electrical resistance variance of ZnO films grown on glass substrate by Plasma Immersion Ion Implantation and Deposition (PIII&D), in the presence of the gases N2, NO2 and CH4, respectively. In the process, metallic zinc is initially implanted and deposited into/onto the surface of the glass (10kV/20μs/250Hz). A post-oxidation is performed afterwards in a rich oxygen atmosphere for 1 hour, at 700 0C. After treatment, the samples were characterized by X-ray diffraction (XRD) in the mode of thin films, Scanning Electron Microscopy (SEM), Atomic Force Microscopy (AFM), Optical Profilometry and Optical Transmittance. Electrical resistance measurements were performed taken into account the variation of the substrate temperature. The sensitivity of the measurements was correlated with the surface morphology.