Although the heterojunction solar cell has developed rapidly, it still has many problems. First, each step of the production process is very strict requirements, such as: Amorphous silicon thin film growth quality requirements are high and the surface of the silicon need very clean. Second, the amorphous silicon film cannot withstand the higher temperature of the subsequent process, so the latter process must use high-cost low-temperature materials. The tunneling heterojunction solar cell, it replaces the intrinsic amorphous silicon layer of an ultra-thin oxide layer. It has more stable characteristics, lower cost, and more suitable for mass production. The key is the use of furnace tubes and traditional sputtering technology to avoid the use of expensive plasma-assisted chemical vapor deposition (PECVD) or reactive plasma deposition (RPD) equipment. At present, we have been able to fabricate tunneling heterojunction solar cells with an open circuit voltage of more than 700 mV and an efficiency of 23%.