P-type wafer is generated B-O complex by implanting boron during manufacturing. B-O complex acts as a trap of electron-hole pair, and degrades the lifetime, efficiency of the solar cell. This phenomenon is called light induced degradation (LID). N-type wafer are less sensitive to impurities that are usually present in silicon feedstock and do not suffer from LID phenomenon caused by the simultaneous presence of boron and oxygen in the wafers. It has an advantage over P-type for its tolerance on high temperature process. And, it also tends to have lifetime about five times longer than P-type wafer. Consequently, N-type wafers with a high electrical quality can obtain high solar cell efficiency potential. Then, we used the N-type substrate. For boron emitter formation, it conducts pre-deposition and drive-in steps at boron doping process. For this experiment, N2, O2, and liquid BBr3 source will be used. We required that the sheet resistance was about 50 ohm/sq. and the uniformity was ~4%. And the boron rich layer (BRL) is formed between boron emitter and BSG(Borosilicate glass). The BRL has to control in order not to degrade carrier lifetime and reduce electrical properties. In this study, we investigated and compared two methods of in-situ oxidation and chemical etching treatment (CET) to remove the BRL. In-situ oxidation was followed by injecting oxygen of 1,000 sccm into the furnace during ramp down step and compared with CET using a mixture of acid solution of hydrofluoric acid (HF), nitric acid (HNO3) and glacial acetic acid (CH3COOH) with the ratio of 1:100:25 for a short time. Then, we analyzed passivation effect by depositing Al2O3 using atomic layer deposition (ALD). For the measurement of the sheet resistance, we used the 4-point probe. And the carrier lifetime and open-circuit voltage were measured by the quasi steady state photoconductance (QSSPC). The results gave a carrier lifetime of 110.9㎲, an open-circuit voltage (Voc) of 635mV at in-situ oxidation and a carrier lifetime of 188.5㎲, an Voc of 650mV at CET. As a result, CET shows better properties than in-situ oxidation because of removing BRL uniformly. In the future, we expects to produce high efficiency N-type silicon solar cells.