One of the main advantages of solar cells (SC) based on semiconductor-insulator (SIS) structures is the elimination of high temperature diffusion processes from the technological chain what leads to the partial lowering of their cost. So ITO-Si SC with the efficiency about 10% have been obtained on the base of n-type single crystalline silicon [1-2]. At the same time it must be noted that about 50% of such SC total cost aggregate the cost of the silicon crystalline wafers. Further cost reduction may be obtained by the utilization of polycrystalline or microcrystalline silicon wafers. Our first attempt to obtain SIS photovoltaic structures by spraying ITO layers on the surface of polycrystalline silicon [3] show that the potential barrier at the interface is very low and therefore is impossible to obtain efficient SC on their base. The purpose of this communication is to obtain and to investigate the properties of ITO-Si SIS structures using also another method of ITO layer deposition on the surface of polycrystalline silicon. P-type polycrystalline silicon wafers with the thickness of 300μm were used as absorber component of the SIS structure. ITO layers were deposited by two different methods. The first method consists in the spraying of alcoholic solution of InCl3 and SnCl4 in different proportions on the surface of silicon wafers by means of the apparatus described in [1]. Magnetron sputtering in constant field was used for the deposition of ITO layers by the second method. The target contains 90% In2O3 and 10% SnO2. The deposition occurs in argon atmosphere at the pressure of 10-3Torr. Some samples were supplementary annealed at 4000C in vacuum during 20 minutes. Cu greed was used as frontal contact and Al as rear contact. The temperature dependence of the I-V characteristics for the both types of structures was studied. In the case of samples obtained by the spray method the diffusion potential Vd is equal to 0,22eV. For the second type of samples, obtained by magnetron sputtering, Vd is 0,54eV, what corresponds with the value of this parameter for the similar structures on single crystalline silicon. The voltage dependent current transport for direct bias in the case of both types of the studied structures is similar and can be approximated by the expression [4]:formulawhere A=9 V-1 for the first type structures and A=5 V-1 for the second type one. B=0,01 K-1 for the both types of samples. This relation demonstrates the multi-step tunnel-recombination mechanism of the current transport through the barrier. In [4], the constant A is given by the expression:formulawhere me* is the effective mass of the electron, εs is the silicon permittivity, and S is the relative change of the electron energy after each step of the tunneling process. Thus, 1/S is the number of tunneling steps. The numerical value of S can be calculated easily, as the other parameters in the corresponding relation are experimental results, fundamental constants, or physical parameters of the silicon. The number of tunneling steps is about 105. The photoelectric properties of the investigated samples show that the most sensitive are the structures obtained by magnetron sputtering with posterior annealing. In standard AM1,5 conditions the photoelectric parameters are following: the short circuit current 16mA/cm2, the open circuit voltage 0,12eV, the fill factor 31%. The photo response is observed in the domain of 0,5 – 1,2μm wavelength, what is characteristic to the absorption in silicon.