NOVELTY - The amorphous silicon type solar cell comprises a substrate, a transparent conductive layer (100), and a photoelectric conversion layer. The transparent conductive layer comprises a first layer having a first light absorbing coefficient, and a second layer that is formed on the first layer and has a second light absorbing coefficient higher than the first light absorbing coefficient. An oxygen content of the first layer is relatively higher than an oxygen content of the second layer. Refractive indexes of the first and second layers are different from each other.    USE - Used as an amorphous silicon type solar cell.    ADVANTAGE - The amorphous silicon type solar cell is capable of efficiently increasing a rate of sunlight absorbed into the photoelectric conversion layer by forming the transparent conductive layer into layers having different oxygen contents and different light absorbing coefficients, is a pollution-free energy source, and has increased energy conversion efficiency.    DETAILED DESCRIPTION - The amorphous silicon type solar cell comprises a substrate, a transparent conductive layer (100), and a photoelectric conversion layer. The transparent conductive layer comprises a first layer having a first light absorbing coefficient, and a second layer that is formed on the first layer and has a second light absorbing coefficient higher than the first light absorbing coefficient. An oxygen content of the first layer is relatively higher than an oxygen content of the second layer. Refractive indexes of the first and second layers are different from each other. The oxygen contents of the first and second layers are reduced as the first and second layers become further away from the substrate. A crystallinity, an optical bandgap energy and a specific resistance of the first layer are relatively higher than that of the second layer. The transparent conductive layer has a higher light absorbing coefficient at a surface adjacent to the photoelectric conversion layer than that at a surface to which light is incident. The oxygen concentration at the surface to which light is incident is higher than oxygen concentration at the surface adjacent to the photoelectric conversion layer. The transparent conductive layer reduces the oxygen concentration at the same layer. An INDEPENDENT CLAIM is included for a method of manufacturing a solar cell.    DESCRIPTION OF DRAWING(S) - The diagram shows a schematic cross-sectional view of a transparent conductive layer.    Transparent conductive layer (100)    Glass substrate (110)    Transmitting layer (130)    Intermediate layer (150)    Conductive layer. (170)