NOVELTY - The method of etching a photovoltaic device having a glass substrate, comprises applying a resist layer to a backside electrode layer and removing portions using an acidic developer to expose discrete areas of the underlying backside electrode layer, spray rinsing the acidic developer, sequentially etching the electrode layer and an underlying amorphous silicon layer in the discrete areas using same alkaline etchant, removing the remaining regions of polymeric resist composition by stripping process, and coating the resulting device with a transparent protective film.    USE - The method is useful for etching a photovoltaic device or flat panel display device having a glass substrate (claimed), where the device is useful as windows and screens in motor vehicles and buildings.    ADVANTAGE - The method is capable of economically, simply, fastly, reliably and efficiently etching the photovoltaic device or flat panel display device without altering their photo-electric properties.    DETAILED DESCRIPTION - The method of etching a photovoltaic device having a glass substrate, comprises applying a resist layer to a backside electrode layer and removing portions using an acidic developer to expose discrete areas of the underlying backside electrode layer, spray rinsing the acidic developer, sequentially etching the electrode layer and an underlying amorphous silicon layer in the discrete areas using same alkaline etchant, removing the remaining regions of polymeric resist composition by stripping process, and coating the resulting device with a transparent protective film. The base electrode layers, amorphous silicon layer and the backside electrode layer are applied to the glass substrate. The resist layer is polymeric liquid negative resist compound including alkalophobic functional groups that are resistant or phobic to bases, and is applied to the electrode layer by screen-printing, dip coating, roller coating, spray coating, dry-film lamination or electrophoretic deposition. The backside electrode layers are resistant to acidic developer, which is rinsed from the device after developing the resist layer portions. The amorphous silicon layer is doped to form a p-n junction or positive type/intrinsic type/negative type (p-i-n) structure. The polymeric resist composition includes alkaline functional groups that impart an increased resistance to the typical alkaline etching compounds, and is curable inherently as a result of its chemical composition and by virtue of the addition of compositions that are chemically changed by exposure to heat, light or other radiation and is patterned using a predefined mask and using a specific photolithographic technique. The photoresist composition is patterned after the initial coating using a phototool artwork and by direct laser scanning and removal of the unexposed areas using an acidic developer solution. An INDEPENDENT CLAIM is included for a flat panel display.    DESCRIPTION OF DRAWING(S) - The figure shows a photovoltaic cell.    Photopolymer (32)    Grooves. (34)