A spatially resolved electroluminescence (EL) imaging experiment is developed to measure the local sheet resistance of the window layer, directly on the completed CIGS cell. Our method can be applied to the EL imaging studies that are made in fundamental studies as well as in process inspection. The EL experiment consists in using solar cell as a light emitting device: a voltage is applied to the cell and its luminescence is detected. We develop an analytical and quantitative model to simulate the behavior of CIGS solar cells based on the spread sheet resistance effect in the window layer. We determine the repartition of the electric potential on the ZnO, for given cell's characteristics such as sheet resistance and contact geometries. Knowing the repartition of the potential, the EL intensity is measured and fitted against the model. The procedure allows the determination of the window layer sheet resistance. (C) 2011 Elsevier B.V. All rights reserved.