Polycrystalline CdTe is a promising candidate for solar cells due to its nearly ideal band-gap, high absorption coefficient, and ease of film fabrication. Small-area CdTe/CdS cells with efficiencies of 16.0% have been demonstrated. The structure of a typical CdTe/CdS solar cell (Figure 1) consists of a glass superstrate, on which a thin layer of SnO2 is deposited (front contact), n-type CdS, p-type CdTe, and a back contact. Prior to applying the back contact to the CdTe, etching of the CdTe surface using a mixture of nitric and phosphoric (NP) acids is normally needed. It is known that the etching depletes a crystalline CdTe surface of Cd and creates a Te-rich layer. Two effects of the Te-rich layer has been proposed, namely, forming a Te-CdTe low-series-resistance contact and improving CdTe device stability by the gettering of Cu. Thus, the NP etching is an important process in the CdTe device fabrication. in this paper, we report on transmission electron microscopy (TEM) study of the microstructure of the surface of NP etched CdTe thin films.