Newly developed SnO2:F films having “double–texture (W-texture)” were evaluated in terms of optical and electrical properties and compared with Asahi type-U substrate. “W-textured” transparent conductive oxide (TCO) film was composed of a combination of 300-500nm large hills and small pyramidal texture covering them. “W-textured” TCO could show a large haze value exceeding 80% even at 800nm. Microcrystalline Si (μc-Si:H) thin film solar cells were fabricated on these TCOs and characterized. The result showed that a quantum efficiency of μc-Si:H solar cells was improved with “W-textured” TCOs significantly in longer wavelength region.