In this study, yttrium stabilized zirconia films (ZrO2(1-0.08)Y2O3(0.08)) have been prepared by R.F. magnetron sputtering evaporation on different types of substrates. The film properties such as structure, surface properties, optical characters are studied by XRD, AFM, SEM and spectrophotometer respectively. The effect of annealing on the structure and optical properties is investigated. The results indicate the film structure undergoes from amorphous to tetragonal phase then ultimately to tetragonal and monoclinic phase with the increase of annealing temperature. AFM analysis shows the size of YSZ particles enlarges with the increase of temperature and the surface roughness is also increased. XRD results show the crystallization is accelerated with the annealing temperature. The crystal size is increased from 20.9 nm of 400 ℃ to 42.8 nm of 1100 ℃. Then the film damage threshold is measured with a nanosecond laser according to the ISO11254-1 standard. The results indicate the films structure has great influence on the laser induced damage thresholds. Compared with the results reported by EB evaporation method, the damage threshold of magnetron sputtering has been raised with a certain extent.