Carrier transport in ZnO/SiOZ/n-Si solar cell has been theoretically analyzed with a consideration that the photo-carrier transport from silicon to ZnO layer through the barrier is dominated by quantum mechanical tunneling process of minority carrier. It was found that the highest efficiency of the cell could be achieved at SiO2 layer thickness of around 20 angstrom The efficiency of the cells decreases as the surface states density Qss becomes higher. Moreover, the efficiency increases as the electron concentration of ZnO layer is increased due to the decrease of work function of ZnO. It was also found that the lower transmittance of the high carrier concentration ZnO due to the free-carrier absorption at infrared wavelength region does not give any significant effect to the cell performance. The efficiency of higher than 25% is achievable by optimizing the involved device parameters. (c) 2006 Elsevier B.V. All rights reserved.