Recently, the important issues relating to the photovoltaic cell have featured low cost and high efficiency. To make a low-cost and high-efficiency photovoltaic cell, there are many aspects such as the development of inexpensive wafers, process simplification and improvement of optical and electrical properties. In this study, the two-step texturing method using a microblaster was developed to decrease the reflection of incident lights. Bridge-type electrode structures are suggested to expand the effective surface area and decrease the series resistance of finger electrodes. The authors decided to use 10 µm size powders since the efficiency of the solar cell could rather be reduced by using 50 µm size powders because of their extremely rough surface. And the surface of the wafer after microblaster etching was treated with a chemical etching method using HNA (HF:HNO₃:CH₃COOH=4:9:7) solution, a dry etching method using reactive ion etching and a oxide etching method.