NOVELTY - A solar cell comprises a semiconductor substrate (1) having a first conductive type; an emitter layer (2) formed on the substrate, where the emitter layer includes a second conductive type material that is opposite to first conductive type; an antireflective layer (3) formed on the emitter layer; front electrode (4) passing through antireflective layer and contacting emitter layer electrically; and rear electrode (5) formed on rear surface of the substrate. The emitter layer has a sheet resistance of 60-120 Omega /square; and depth of 100-500 nm at least where light is incident.    USE - As solar cell, e.g. silicon solar cells, thin film solar cells, dye sensitized solar cells or organic polymer solar cells.    ADVANTAGE - The solar cell is a pollution-free sustainable resource with a semi-permanent life span; easy to handle; and very versatile. The sheet resistance of the emitter layer is 60-120 Omega /square which is higher than the sheet resistance of the prior art emitter layer. The High Rs cells have a smaller dead layer (an area which hinders the generated electrons from forming a current due to an extra semiconductor impurity concentration) which is generated at the surface of the emitter layer adjacent the front surface of the substrate of the solar cell, hence improves the efficiency of the solar cell. The back surface field (BSF) is formed at the interface between the rear electrode and the semiconductor substrate regardless of the mounting form of the rear electrode, making it possible to have the rear field effect of the solar cell in order to prevent the recombination of pairs of separated electrons and holes, hence reduces the leakage current, so as to have good ohmic contact. The emitter layer has high sheet resistance to improve photovoltaic efficiency of the entire solar cell; hence high efficiency solar cell with improved performance at a lower cost or at least approximately equal to the production cost of existing solar cells is provided.    DETAILED DESCRIPTION - A solar cell comprises a semiconductor substrate (1) having a first conductive type; an emitter layer (2) formed on the semiconductor substrate, where the emitter layer includes a second conductive type material that is opposite to the first conductive type; an antireflective layer (3) formed on the emitter layer; a front electrode (4) passing through the antireflective layer and contacting the emitter layer electrically; and a rear electrode (5) formed on a rear surface of the semiconductor substrate. A sheet resistance of the emitter layer is 60-120 Omega /square, and an impurity concentration of the second conductive type material of the emitter layer is 1x 1016 to 1x 1021 atoms/cm3. The front electrode includes at least a glass frit, silver (Ag), zinc (Zn) and bismuth (Bi). The solar cell additionally comprises a first dielectric layer between the emitter layer and the antireflection layer; a second dielectric layer between the substrate and the rear electrode, where the rear electrode passes through the second dielectric layer and makes contact with the rear surface of the substrate.    DESCRIPTION OF DRAWING(S) - The figure shows cross-sectional view showing a fabrication method of solar cell.    Semiconductor substrate (1)    Emitter layer (2)    Antireflective layer (3)    Front electrode (4)    Rear electrode (5)