The $SnO_2$/(n)Si solar cell was fabricated by electron beam evaporation method, and their properties were investigated. In proportion to increase of substrate and annealing temperature, the conductivity of $SnO_2$ thin film was increased, but its optical transmission decreases because of increasing optical absorption of free electrons in the thin film. $SnO_2$/Si Solar cell characteristics were improved by annealing, but the solar cells was deteriorated by heat treatment above 500[.deg. C]. The optimal outputs of $SnO_2$/Si solar cell through above investigations were $V_{var}$:350[mV], $J_{sc}$ ;16.53[mA/c $m^{2}$], FF;0.41, .eta.=4.74[%][%]