NOVELTY - A solar cell (100) comprises semiconductor substrate (110) containing first conductive type part having one of p-type and n-type material, second conductive type part having p-type and n-type material different from first part and contact holes (115) which penetrate from first surface of substrate to its second surface; first and second electrodes disposed on first and second surface of substrate and electrically connected to second and first conductive type part of substrate respectively; and dielectric layer (130) disposed between substrate and second electrode in the contact holes.    USE - As solar cell (claimed) used as photoelectric conversion device for transforming solar energy into electrical energy.    ADVANTAGE - The solar cell has improved efficiency; enhanced light absorption and decreased loss of produced charges. The solar cell is able to absorb light with less loss of energy.    DETAILED DESCRIPTION - A solar cell (100) comprises a semiconductor substrate (110) containing a first conductive type part including one of a p-type material and an n-type material, a second conductive type part including the other of a p-type material and an n-type material different from the first conductive type part, and several contact holes (115, 131) which penetrate from a first surface of the semiconductor substrate to its second surface, where the first surface and the second surface are opposite to one another; a first electrode disposed on the first surface of the semiconductor substrate and electrically connected to the second conductive type part of the semiconductor substrate; a second electrode disposed on the second surface of the semiconductor substrate and electrically connected to the first conductive type part of the semiconductor substrate; and a dielectric layer (130) disposed between the semiconductor substrate and the second electrode in the contact holes. The dielectric layer comprises at least one material selected from Al2O3, aluminum nitride (AN), and/or AlON. The solar cell further comprises protective layer disposed on the dielectric layer. An INDEPENDENT CLAIM is included for manufacturing solar cell involving preparing a first conductive type part of a semiconductor substrate, where the first conductive type part is selected from one of a p-type material and an n-type material; forming contact holes extending from a first surface of the semiconductor substrate to a second surface of the semiconductor substrate; preparing a second conductive type part, including the other of a p-type material and an n-type material different than the first conductive type part, by providing a part of the semiconductor substrate with impurities; disposing a dielectric layer on the second surface and a side of the semiconductor substrate corresponding to the contact holes; disposing a first electrode electrically connected to the second conductive type part of the semiconductor substrate on the first surface of the semiconductor substrate; and disposing a second electrode electrically connected to the first conductive type part of the semiconductor substrate on its second surface, where the second electrode is separated from the first electrode.    DESCRIPTION OF DRAWING(S) - The figure shows cross-sectional view of solar cell.    Solar cell (100)    Semiconductor substrate (110)    First semiconductor layer (110a)    Second semiconductor layer (110b)    Contact holes (115, 131)    Dielectric layer (130)    Rear electrode (140)