Synthesis of zinc oxide nanorods, sheets and flower like structure were done by the sol-gel method using zinc acetate dihydrate and sodium hydroxide at with 12 hours refluxing time nanorods, in case of as synthesized powder, with diameter of 20-60nm. Annealing at higher temperature (300 and ,) in air ambient changes the morphology to sheet and flower like structure. The standard peak of zinc oxide was observed in IR at . The UV-VIS spectroscopy of zinc oxide shows a characteristic peak at 375nm.