A solar cell conversion effiency was degraded by grain boundary effect in polycrystalline silicon. Grain boundaries acted as potential barriers as well as recombination centers for the photo-generated carriers. To reduce these effects of the grain boundaries we investigated various influencing factors such as emitter thickness thermal treatment preferential chemical etching of grain boundaries grid design contact metal and top metallization along boundaries. Pretreatment in $N_2$atmosphere and gettering by POCl$_3$and Al were performed to obtain multicrystalline silicon of the reduced defect density. Structural electrical and optical properties of slar cells were characterized before and after each fabrication process. Improved conversion efficiencies of solar cell were obtained by a combination of pretreatment above 90$0^{circ}C$ emitter layer of 0.43${mu}{ extrm}{m}$ Al diffusion in to grain boundaries on rear side fine grid finger top Yb metal and buried contact metallization along grain boundaries.