NOVELTY - A polymer resist layer (200) is formed on a material (100). Then, a solution (A) is deposited at one or more locations on the surface of polymer resist layer. Then, the polymer resist layer is contacted with solution (B). The solution (A) increases the permeability of polymer resist layer to solution (B). The solution (B) is an etchant or solvent for the material. The solution (B) permeates the polymer resist layer in the area of increased permeability and forms opening (250) in the material. Thus, method of form openings in layer of material is carried out.    USE - Method of forming openings in layer of material used for solar cell devices such as silicon-wafer based solar cell devices (claimed). Uses include but are not limited to semiconductor devices such as inkjet-printed transistors used for active matrix display devices and patterned anode-cathode of liquid crystal display and light emitting diodes. Can also be used for magnetic micro-electromechanical systems.    ADVANTAGE - The method efficiently forms opening in the material.    DETAILED DESCRIPTION - A polymer resist layer is formed on a material. Then, a solution (A) is deposited at one or more locations on the surface of polymer resist layer. Then, the polymer resist layer is contacted with solution (B). The solution (A) increases the permeability of polymer resist layer to solution (B). The solution (B) is an etchant or solvent for the material. The solution (B) permeates the polymer resist layer in the area of increased permeability and forms opening in the material. Thus, method of form openings in layer of material is carried out. The material is a layer of semiconductor material or layer of dielectric material. The semiconductor is a precursor to solar cell device. The opening is formed in the dielectric layer of the material. The dielectric layer comprises silicon dioxide, silicon nitride, silicon carbide, titanium dioxide, zinc sulfide, magnesium fluoride and/or polymer insulating material. A solvent for polymer resist is applied to the polymer resist layer. The solution (A) is a plasticizer comprising diethylene glycol, triethylene glycol or propylene glycol. The etchant is an etchant for silicon oxide material. The polymer resist layer is exposed to solvent vapor and excess solvent is removed. A piezoelectric inkjet device or thermal inkjet device is used for depositing solution (A).    DESCRIPTION OF DRAWING(S) - The drawing shows the schematic view of deposition of resist over plasticized regions.    Substrate (100)    Silicon wafer p-type (105)    Silicon wafer n-type (110)    Resist layer (200)    Openings (250)