NOVELTY - A photoelectric conversion element has primary conductivity-type semiconductor substrate (1), primary conductivity-type amorphous film (3) on one surface of semiconductor substrate, electroconductive oxide layer (4) on amorphous film (3), primary conductivity-type amorphous film (6) on portion of other surface of semiconductor substrate, electroconductive oxide layer (7) on amorphous film (6), and secondary conductivity-type amorphous film (9) on other portion of other surface of semiconductor substrate, and electroconductive oxide layer (10) on amorphous film (9).    USE - Photoelectric conversion element is used for solar cell.    ADVANTAGE - The thin photoelectric conversion element has high conversion efficiency, and improves short circuit current, and is economically manufactured.    DETAILED DESCRIPTION - A photoelectric conversion element has primary conductivity-type semiconductor substrate, primary conductivity-type amorphous film (3) provided on one surface of semiconductor substrate, electroconductive oxide layer (4) provided on amorphous film (3), primary conductivity-type amorphous film (6) provided on portion of other surface of semiconductor substrate, electroconductive oxide layer (7) provided on amorphous film (6), and secondary conductivity-type amorphous film (9) provided on other portion of other surface of semiconductor substrate, and electroconductive oxide layer (10) provided on amorphous film (9). The conductivity of electroconductive oxide layer (4) is less than the conductivity of electroconductive oxide layer (7) and electroconductive oxide layer (10). The transmissivity of electroconductive oxide layer (4) is more than the transmissivity of electroconductive oxide layer (7) and electroconductive oxide layer (10). An INDEPENDENT CLAIM is included for manufacture of photoelectric conversion element.    DESCRIPTION OF DRAWING(S) - The drawing shows a schematic view photoelectric conversion element.    Semiconductor substrate (1)    Non-doped films (2,5,8)    Amorphous films (3,6,9)    Electroconductive oxide layers (4,7,10)