N+NPP+ HLEBSF (high low emitter back surface field) solar cells which have N+N high low junction in the emitter as well as N+PP+ BSF cells were designed and fabricated by using <111> oriented P type Si wafers with the resistivity of 10$Omega$/$ extrm{cm}^2$ and the thickness of 13-15 mil. Physical parameters (impurity concentration, thickness) at each region of N+PP+ and N+NPP+ cell were made equally through same masks and simultaneous process except N region of HLEBSF cell to investigate the high low emitter junction effect for efficiency improvement. Under the light intensity of 100 mW/$ extrm{cm}^2$, total area (active area) conversion efficiency were typically 10.94% (12.16%) for N+PP+ BSF cells and 12.07% (13.41%) for N+N PP+ cells. Efficiency improvement of N+NPP+ cell which has high low emitter Junction structure is resulted from the suppression of emitter recombination current and the increasement of open circuit voltage (Voc) and short circuit current (Ish) by removing heavy doping effects occurring in N+ emitter region.