Furnace is currently the most important doping process using POCl3 in solar cell. However furnace need an expensive equipment cost and it has to purge a poisonous gas. Moreover, furnace typically difficult appling for selective emitters. In this study, we developed a new atmospheric pressure plasma source, in this procedure, we research the atmospheric pressure plasma doping that dopant is phosphoric acid($H_3PO_4$). Metal tube injected Ar gas was inputted 5 kV of a low frequency(scores of kHz) induced inverter, so plasma discharged at metal tube. We used the P type silicon wafer of solar cell. We regulated phosphoric acid($H_3PO_4$) concentration on 10% and plasma treatment time is 90 s, 150 s, we experiment that plasma current is 70 mA. We check the doping depth that 287 nm at 90 s and 621 nm at 150 s. We analysis and measurement the doping profile by using SIMS(Secondary Ion Mass Spectroscopy). We calculate and grasp the sheet resistance using conventional sheet resistance formula, so there are 240 Ohm/sq at 90 s and 212 Ohm/sq at 150 s. We analysis oxygen and nitrogen profile of concentration compared with furnace to check the doped defect of atmosphere.