NOVELTY - A solar cell with selective emitters is formed by providing a substrate (302), forming a 1st texture on a 1st surface (304) of the substrate, forming a barrier layer on 1st surface of substrate, selectively removing a portion of barrier layer to form opening exposing the substrate in which portion of substrate under barrier layer is a 1st region (312) and another portion of the substrate under the opening of the barrier layer is a 2nd region (314), and performing a 2nd texture etching process to the substrate to form a 2nd texture structure in the 2nd region under the opening of barrier layer.    USE - Formation of solar cell with selective emitters.    ADVANTAGE - The solar cell has high photoelectric conversion efficiency.    DETAILED DESCRIPTION - A solar cell with selective emitters is formed by providing a substrate (302), forming a 1st texture on a 1st surface (304) of the substrate, forming a barrier layer on the 1st surface of the substrate, selectively removing a portion of the barrier layer to form an opening exposing the substrate in which the portion of the substrate under the barrier layer is a 1st region (312) and another portion of the substrate under the opening of the barrier layer is a 2nd region (314), performing a 2nd texture etching process to the substrate to form a 2nd texture structure in the 2nd region under the opening of barrier layer in which 1st texture structure and 2nd texture structure have protruding portions and recessing portions in which distance between neighboring protruding portions and recessing portions is 2-20 times, removing the barrier layer, performing a doping process to substrate to form 1st doping region in the 1st region and form a 2nd doping region in the 2nd region of the substrate, and forming an electrode on the 2nd doping region. An INDEPENDENT CLAIM is included for a solar cell with selective emitters.    DESCRIPTION OF DRAWING(S) - The drawing shows a local enlarged view of the solar cell.    Substrate (302)    1st surface (304)    1st region (312)    2nd region (314)