Thin film Si solar cell has been developed using Via-hole Etching for the Separation of Thin films(VEST) process. The process is based on SOI technology of zone-melting recrystallization (ZMR) followed by chemical vapor deposition (CVD), separation of thin film, and screen printing. Key points for achieving high efficiency are (1)quality of Si films, (2)back surface emitter (BSE), (3)front surface emitter etch-back process, (4)back surface field (BSF) layer thickness and its resistivity, and (5)defect passivation by hydrogen implantation. As a result of experiments, we have achieved 16% efficiency(Voc:0.589V, Jsc:35.6mA/cm2, F.E:0.763) with a cell size of 95.8cm2 and the thickness of 77μm. It is the highest efficiency ever reported for large area thin film Si solar cells.