NOVELTY - The method comprises forming a primary mark vector along a line in which a bus bar line is formed, forming the bus bar line by irradiating a laser beam in the primary mark vector, forming a secondary mark vector along the line, where the bus bar line is formed in a solar cell board, and forming the finger lines by irradiating the laser beam in the secondary mark vector using a laser, where the finger lines are placed in a direction intersecting with the bus bar line and overlapped with the bus bar line.    USE - The method is useful for manufacturing a solar cell (claimed).    ADVANTAGE - The method is capable of efficiently manufacturing the solar cell with improved compatibility and high yield and without the damage of the substrate.    DETAILED DESCRIPTION - The method comprises forming a primary mark vector along a line in which a bus bar line is formed, forming the bus bar line by irradiating a laser beam in the first mark vector, forming a secondary primary mark vector along the line, where the bus bar line is formed in a solar cell board, and forming the finger lines by irradiating the laser beam in the secondary primary mark vector using a laser, where the finger lines are placed in a direction intersecting with the bus bar line and overlapped with the bus bar line. The laser superposes a first modulation signal having an active zone that activates the signal which is not overlapped in the secondary primary mark vector with the bus bar line, and a second modulation signal having an inactive zone that deactivates a signal from a part overlapped in the secondary primary mark vector with the bus bar line. A width or a position of the inactive zone in the second modulation signal is changeable according to the width or the position of the bus bar line. The laser superposes the first modulation signal activating the signal from the first mark vector. The laser utilizes a galvanometer scanner on the solar cell board including a reflective mirror bonded to a rotary shaft of a motor.