The p+Si/nSi/n+Si/i-αSi/n+-αSi/ITO structures have already been recommended as solar cells (SC) with a view to use in the photovoltaic industry. However, for the efficient use of the SC, they must have a reasonable manufacturing price. To solve this problem, it was proposed to replace the p+Si/n-Si junction with the n+ITO/nSi junction obtained by pyrolytic spraying at 450°C.  In our case, SC based on ITO/nSi junction was obtained following the sequence of processes:  - the p+Si wafer, used as a support, was treated in such a way that its surface becomes porous;   - on the porous surface a layer of nSi of 30μm thickness was deposited, which by diffusion was highly doped, a layer n+Si was obtained;  - an i-αSi isolating layer, designed to reflect the positive charges, was deposited on the, a strongly doped amorphous Si;  - finally the 80 nm layer of ITO was deposited by magnetron dispersion. The obtained succession of n+Si/i-αSi/n+Si/ITO layers is considered to be the TOPCon (Transparent Oxide Passivated Contact) structure.  The p+Si wafer has a secondary role, it is used only as a support, and the porous surface allows for easy detachment of the nSi/n+Si/i-αSi/n+/ITO. The p+Si wafer was replaced with an ITO layer, obtained using spray-pyrolysis technique.  In order to determine the photovoltaic properties of the obtained structure, the load characteristic of the p+Si/nSi/n+Si/i-αSi/n+αSi/ITO and ITO/nSi/n+Si/i-αSi/n+-αSi/ITO SC‘s were plotted and compared. From the figure we can see that the SC efficiency obtained by the proposed method is less than the efficiency of the p+Si/nSi/n+Si/iSi/n+-αSi/ITO structure, although the production of high-efficiency ITO/nSi/n+Si/i-αSi/n+-αSi/ITO CS is evident due to the appropriate thickness of the structures (~30μm) that reduces the recombination of the load carriers into the semiconductor volume.  Repeated investigations have shown that limited efficiency is due to the fact that the highly doped n+ layer of amorphous silicon crystallizes at the temperature of obtaining the ITO layers by spraying, which leads to the loss of the TOPCon effect. Obtaining ITO layers at temperatures of ~200°C would avoid crystallization of amorphous Si, which implies to obtain ITO/nSi/n+Si/i-αSi Si/n+-Si/ITO structures with increased efficiency.