P-type transparent conductive oxide of copper aluminum oxide (CuAlO2) thin films were prepared by using sol-gel method with nitrate solutions as starting precursor. Copper nitrate and aluminum nitrate were selected as raw materials that provide the copper and aluminum source. The CuAlO2 thin films were deposited on pre-cleaned silicon substrate by spin-coating technique. To study of phase formation of CuAlO2, as prepared sample was dried and subjected to heat treatment at various temperatures. The heat-treated samples were characterized by x-ray diffraction (XRD) and energy dispersive x-ray (EDX). From XRD analysis result found that CuAlO2 phase was formed after annealing at 1100 o C for 4 hrs. EDX result of annealed sample at 1100 o C shows composition of Cu and Al that indicate the possibility of forming CuAlO2.