The lower cost solar cell reduces prices per watt, that can be achieved by the etches back method, so we have done single time Phosphors Diffusion on uniform mesh p-type Silicon wafer to reduce diffusion price but not at the cost of its efficiency. A n-type diffusion has been carried out on a fine mash p-type Silicone wafer having thicknesses 300 µm, resistivity 1 Ώ-cm, by using P₂O₅ gas as a diffusion source at constant diffusion parameters like temperature, source concentration and diffusion time to make Selective Emitter Silicon solar cells by using etches back method, in which etch active area behave as a conventional solar cell. We also screened different parameters of a solar cell under AM 1.5 spectra using SSUPRM4 a tool in advance semi-conductor device simulator Silvaco.