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The purpose of this work was to compare the ability of transparent conducting oxides (TCO) films of magne-tron sputtered Indium Tin Oxide (MITO) and deposited by spray pyrolysis Indium Fluorine Oxide (SIFO) to be used as top electrode in (n+pp+)Cz-Si solar cells. Experimental results show that TCO/(n+pp+)Cz-Si/TCO solar cells with SIFO film on the front surface as compared to MITO film have higher short-wavelength external quantum efficiency (~70% versus 40% at wavelength 400 nm) and, correspondingly, higher short-circuit currents (+1 mA/cm2), higher open-circuit voltage (+13 mV) and as a result, higher efficiency (+0.7% abs). Besides, SIFO film on glass revealed higher short-wavelength transmittance than MITO film. TCO/(pp+)Si structures with MITO and SIFO films were also prepared and tested by QSS-VOC method, which showed that MITO/p-Si junction is poorly rectifying with open circuit voltage UOC~130 mV whereas SIFO/p-Si junc-tion is essentially more rectifying with UOC~560 mV. It is concluded, that SIFO film as compared to MITO film better suits to be used as top electrode in TCO/(n+pp+)Cz solar cell because it has better optical properties and better passivates (n+)Si emitter with less risk to shunt pinholes.