PURPOSE: A solar cell and a manufacturing method thereof are provided to simplify a manufacturing process by forming a finger line and a bus bar electrode at the same time by an offset printing process. CONSTITUTION: An emitter layer is formed on one side thereof a substrate. An antireflective film is formed on the emitter layer. A front electrode is connected with the emitter layer through the antireflective film. The front electrode includes a finger line(142) and a bus bar electrode(144) which is electrically connected to the finger line. The bus bar electrode includes at least a first electrode line(172) and a second electrode line(174).