The new epitaxial base cell as a high efficiency Si solar cell was fabricated and the effect of buried contact on the cell characteristics was investigated. In our experiments, the cell with buried contact showed the open circuit voltage of 0.62 V, the short circuit current of 40 mA, the fill factor of 0.7, and the efficiency of 10% under the incident light of AM-1 100 ㎽/$ extrm{cm}^2$. The insertion of buried contact in the epitaxial base structure brought the fabricated cell to the efficiency improvement of about 33%. The cell proposed in this paper has the structural superiority in the fabrication of high efficiency solar cell due to the carrier drift transport in the optical absorption region and the formation of back surface field by $p^{－}$ $p^{+}$ epitaxial base, and the reduction of emitter series resistance by n＋ buried contact.