A new type of low cost Si heteroface solar cell having a construction of SnO 2 /p + -p Si has been developed. Fabrication processes are much simpler than the ordinary p-n homojunction solar cell with very high conversion efficiency of 12.9%. SnO 5 layer acts as not only a heterojunction window but also a low resistance contact and an antireflective coating. Optimum design of this type solar cell has also been investigated, and discussed with the experimental data.