The influence of textured transparent conducting oxide (TCO) substrate and p-layer on the performance of single-junction hydrogenated polymorphous silicon (pm-Si:H) solar cells has been addressed. Comparative studies were performed using p-i-n devices with identical i/n-layers and back reflectors fabricated on textured Asahi U-type fluorine-doped SnO2, low-pressure chemical vapor deposited (LPCVD) boron-doped ZnO and sputtered/etched aluminum-doped ZnO substrates. The p-layers were hydrogenated amorphous silicon carbon and microcrystalline silicon oxide. As expected, the type of TCO and p-layer both have a great influence on the initial conversion efficiency of the solar cells. However they have no effect on the defect density of the pm-Si:H absorber layer.