Abstract: The present invention discloses a dual-side light-absorbing thin film solar cell that comprises a substrate, a p-type transparent conductive layer, a semiconductive film and a transparent conductive layer. The p-type transparent conductive layer is formed on the substrate and its material is a p-type transparent conductive material, for example, CuMO2, Cu2XSrXO2, or others. M is a IIIA element that is aluminum (Al), boron (B), gallium (Ga), indium (In), or thallium (Tl), and X is greater than zero. The semiconductive film is formed on the p-type transparent conductive layer. The semiconductive film comprises a p-type semiconductive layer and a n-type semiconductive layer. The n-type semiconductive layer is formed on the p-type semiconductive layer. The transparent conductive layer is formed on the semiconductive film. Such structure allows lights enter through both sides of the thin film solar cell so that the efficiency of the elements and the photoelectric conversion rate is improved.