In order for organic bulk heterojunction solar cells to compete with the traditional inorganic cells, power conversion efficiencies of more than 10% are desirable. Nowadays, efficiencies up to 5% are reached and the question about the limits for the attainable efficiency of organic cells arises. In this paper, we study the efficiency potential of organic bulk heterojunction solar cells. We make realistic assumptions to predict efficiencies obtainable in the near future, and calculate the upper-limit. We study the influence of the difference between the lowest unoccupied molecular orbital (LUMO)-energy levels of donor and acceptor, and the absorption window on the efficiency. Ideal material characteristics are obtained from these calculations, giving an idea how the ideal organic solar cell should look like. The calculations show that nowadays an efficiency of 5Á8% for the single junction bulk heterojunction solar cell should be possible. Considering parameters which are credible to be achieved in the future, an organic solar cell of 15Á2% is in reach, with an optimal bandgap of 1Á5 eV for the absorber. We also consider the situation where both the nand p-type materials are absorbers. All calculations are not only done for a single junction cell, but also for tandem solar cells. For a tandem structure of organic cells, we find in a realistic scenario a maximum attainable efficiency of 10Á1% and an efficiency of 23Á2% in an optimistic scenario with optimal bandgaps E g1 ¼ 1Á7 eV and E g2 ¼ 1Á1 eV.