Solar cells (SC) fabricated on the basis of semiconductor-insulator- semiconductor (SIS) structures are obtained by spraying deposition of ITO layers on a Si surface. Films with conductivity 4.7·103Ohm -1cm-1and the transmission coefficient of 87% in the visible range of the spectrum were obtained from solutions containing 90% InCl3 and 10% SnCL4 at the substrate temperature ∼450°C. For SIS structures fabrication nSi wafers oriented in the (100) plane with the concentration ∼1015cm-3-10 16cm-3 were used as substrate. A back surface field (BSF) region has been fabricated at the rear contact. The efficiency of 10.11 % was obtained for solar cells with active area of 24cm2 in AM 1.5 conditions. These structures containing only isotype junctions are very promising, as it is not necessary to obtain a p-n junction. Their advantages are the following: the frontal junction is obtained with a simple spray technique at low temperatures; the double diffusion process is not necessary; the frontal ITO layer is both the collecting electrode and antireflection coating.