Transparent and conducting SnO2 thin film has been produced on (quartz and porous silicon) substrates using rapid photothermal oxidation of pure Sn in air at 600 oC oxidation temperature and different oxidation time. The structural properties and scan electron microscope of the prepared films were studied. The photovoltage properties of a Au/n-SnO2/p-PSi/c-Si solar cell are investigated under irradiation of Nd:YAG laser pulses. The porous Si layer is synthesized on a single crystalline p-type Si using electrochemical etching in aqueous hydrofluoric acid at a current density of 25 mA/cm2 for a 30-min etching time. The structure of the porous layer is investigated using scan electron microscope. The photovoltage properties are found to be dependent on the laser fluencies.