NOVELTY - A photoelectric conversion element (1) consists of a photoelectric conversion layer interposed between positive and negative electrodes on a substrate (7). The ratio of half-value width in which a line profile corresponding to direction horizontal in substrate is fitted with Gaussian function, with respect to half-value width in which a line profile corresponding to direction perpendicular to substrate is fitted with Gaussian function of an image in which a morphology image of a cross-section of the conversion layer is Fourier transformed, is 0.1-0.7.    USE - Photoelectric conversion element e.g. solar cell and optical sensor.    ADVANTAGE - The photoelectric conversion element has a morphology in the film thickness direction which can be controlled economically. The element has excellent photoelectric conversion efficiency.    DETAILED DESCRIPTION - A photoelectric conversion element consists of a photoelectric conversion layer (5) including an n-type organic semiconductor (4), and a p-type semiconductive polymer having a structural unit containing cyclocondensed pi -conjugated skeleton containing a thiophene ring in a portion of the chemical structure, interposed between a positive electrode and a negative electrode on a substrate. The ratio of half-value width (Y) in which a line profile corresponding to a direction horizontal in the substrate is fitted with the Gaussian function, with respect to half-value width (X) in which a line profile corresponding to a direction perpendicular to the substrate is fitted with a Gaussian function of an image in which a morphology image of a cross-section of the photoelectric conversion layer is Fourier transformed, is 0.1-0.7. An INDEPENDENT CLAIM is included for manufacture of photoelectric conversion element.    DESCRIPTION OF DRAWING(S) - The drawing shows a schematic cross-sectional view of the photoelectric conversion layer of the photoelectric conversion element. (Drawing includes non-English language text)    Photoelectric conversion element (1)    N-type organic semiconductor (4)    Photoelectric conversion layer (5)    Electrode layer (6)    Substrate (7)