NOVELTY - A photoelectric conversion element has a photoelectric conversion layer interposed between an anode and a cathode. The photoelectric conversion layer comprises n-type organic semiconductor (3) and crystallized sections (1) and non-crystallized sections (2) of p-type semiconductor polymer having annelated pi -conjugated structure which includes at least one thiophene rings in the principal chain. The amount of sulfur atoms existing in the film-thickness direction of the photoelectric conversion layer is indicated by a specified relation (I).    USE - Photoelectric conversion element is used for photoelectric conversion device e.g. solar cell, electronic device e.g. optical sensor, optical switch and phototransistor, and optical recording material e.g. optical memory.    ADVANTAGE - The photoelectric conversion element has excellent photoelectric conversion efficiency and optical rectification function, and can be manufactured efficiently and economically.    DETAILED DESCRIPTION - A photoelectric conversion element has a photoelectric conversion layer interposed between an anode and a cathode. The photoelectric conversion layer comprises n-type organic semiconductor and crystallized sections and non-crystallized sections of p-type semiconductor polymer having annelated pi -conjugated structure which includes at least one thiophene rings in the principal chain. The amount of sulfur atoms existing in the film-thickness direction of the photoelectric conversion layer is indicated by a relation: Y=aX+b (I), where a is slope, b is intercept, which is a first approximate straight line in a graph that has the film thickness of the photoelectric conversion layer normalized as 1 plotted as X axis, and has maximum value of amount of sulfur atoms existing in the film thickness direction normalized as 1 plotted as Y axis, and the absolute value of a is 0.07-1.2. An INDEPENDENT CLAIM is included for manufacture of photoelectric conversion element.    DESCRIPTION OF DRAWING(S) - The drawing shows a schematic cross-sectional view of photoelectric conversion layer of photoelectric conversion element. (Drawing includes non-English language text)    Crystallized section of p-type semiconductive polymer (1)    Non-crystallized section of p-type semiconductive polymer (2)    N-type organic semiconductor (3)    Electrode layer (4)    Substrate (5)