One of the most promising structures for solar cells is the buried con
tact solar cell (BCSC), because it offers the possibility of productio
n at low cost, at the same time that allows the combination of several
high efficiency concepts, without any design compromise as occurs in
conventional cells. Therefore, there is a growing interest for such ki
nd of solar cells. Unfortunately, this structure poses new problems fo
r its design since the buried contact will cause 2-dimensional carrier
flow effects under both light and dark current conditions. However, a
s we describe in this paper, it is possible to make a simple analysis
of the conversion efficiency as a function of the buried contact depth
in the BCSC cell. In this article we show that the efficiency is mini
mum for depths in the range between 50 mu m and 70 mu m when the assum
ed parameters are typical for silicon solar cells. In addition, we sho
w that in order to have good performance for these cells, the buried c
ontact depth should be either very small (below 5 mu m), or very large
(bigger than 150 mu m), but not in-between these values, in order to
avoid any efficiency degradation caused by the buried contacts. Finall
y, we show that the efficiency can be better than for conventional cel
ls only when the buried contacts have a large depth, whenever they are
designed properly in such a way that they allow an additional collect
ion of charge carriers generated by sunlight.