NOVELTY - The method involves sputter-depositing a transparent conductive oxide coating comprising aluminum-doped zinc oxide (AZO) layer over glass substrate (1). The AZO layer is ion-beam treated with ion beam and ion source so as to reduce the contact angle of the AZO layer. The AZO layer is etched with acetic acid solution or hydrochloric acid solution so as to texture a surface of AZO layer. The semiconductor layer is formed in the AZO layer so as to make the front electrode superstrate.    USE - Method of making front electrode superstrate for photovoltaic device (all claimed) such as solar cell e.g. amorphous silicon solar cell or silicon solar cell. Can also be used for making front electrode superstrate for solar cell such as thin film solar cell, cadmium sulfide solar cell, cadmium telluride solar cell, photovoltaic devices, polysilicon solar cell and monocrystalline silicon solar cell.    ADVANTAGE - The AZO layer is ion-beam treated with ion beam and ion source so as to reduce the contact angle of the AZO layer hence the uniformity of coverage and distribution of the etchant over the AZO layer can be increased. More uniformly textured AZO layer can be obtained. The likelihood that craters produced during etching of AZO layer are passed to the exterior through the AZO layer can be reduced while preventing the short circuit of the photovoltaic device. The optical mismatch problems between the various layers in the solar cell can be prevented. The baking and heat treating of contact assembly is performed so as to increase the increase transmission and conductivity. The efficiency of a solar cell can be increased by texturing the AZO layer. The amount of infrared radiation reaching the semiconductor film can be reduced while increasing the operating temperature of the photovoltaic module and increasing the output power of the module. The highly conductive nature of substantially metallic layer enables the conductivity of the overall electrode to be increased. The sheet resistance of the overall electrode can be reduced. The total thickness of the front electrode coating can be reduced while reducing the fabrication cost and fabrication time of the photovoltaic device. An improved or enlarged process window can be used in forming the transparent conductive oxide layers. The ion-beam treated AZO results in improved front contact.    DESCRIPTION OF DRAWING(S) - The drawing shows a sectional view of the photovoltaic device.    Glass substrate (1)    Seed layer (3a)    Conductive infrared reflecting layer (3b)    Transparent conductive oxide layer (3d)    Semiconductor (5)