NOVELTY - The cell (100) has a tunneling layer (20) formed on a rear surface of a semiconductor substrate (10). A first conductive type area (32) i.e. n-type, is formed on the tunneling layer. A second conductive type area (34) i.e. p-type, is formed on the tunneling layer. A barrier area (36) is interposed between the first conductive type area and the second conductive type area such that the barrier area separates the first conductive type area from the second conductive type area. The tunneling layer is made of oxide and nitride material.    USE - Solar cell.    ADVANTAGE - The barrier area is interposed between the first conductive type area and the second conductive type area, so that shunt caused by undesired short between the first conductive type area and the second conductive type area can be prevented. The barrier area prevents connection between the first and second conductive type areas to undesired impurity layers when alignment of first and second electrodes connected to the first and second conductive type areas, is not reasonable, so that opening voltage and fill factor of the solar cell are improved and efficiency and power of the solar cell can be increased. The cell ensures that surface roughness is increased due to irregularities formed on a front surface of the semiconductor substrate through texturing and reflection of light incident through the front surface of the semiconductor substrate can be reduced, so that amount of light which reaches a tunnel junction formed by the semiconductor substrate and the second conductive type area, is increased and light loss can be minimized. The tunneling layer improves interface properties of the rear surface of the semiconductor substrate so as to enable produced carriers to be efficiently transferred through tunneling effect. The first and second conductive type areas and the barrier area are simultaneously formed by simple process including forming a semiconductor layer and doping a portion of the semiconductor layer with impurity, so that manufacturing process of the solar cell can be simplified and production efficiency of the cell can be improved. The cell form an additional doping area during doping, so that deterioration in properties of the solar cell caused by damage to the semiconductor substrate, can be prevented, thus eliminating process of forming the additional doping area.    DETAILED DESCRIPTION - The barrier area is made of intrinsic semiconductor material or undoped insulating material. An INDEPENDENT CLAIM is also included for a method for manufacturing a solar cell.    DESCRIPTION OF DRAWING(S) - The drawing shows a sectional view of a solar cell.    Semiconductor substrate (10)    Tunneling layer (20)    Conductive type areas (32, 34)    Barrier area (36)    Solar cell (100)