Low temperature processing of crystalline Si solar cells is attractive due to lower wafer and manufacturing costs. For thinner silicon wafers, thermal mismatch between Al and Si at high temperatures leads to thermal stress and wafer bowing. In this paper, replacement of back surface Al BSF contact by ITO films has been investigated as a function of Al-doping level. ITO films were deposited on back Si surfaces with sheet resistances in ∼16-48Ω/, range. ITO/Si contact resistance increases slightly as sheet resistance is reduced, however, the variation is not significant. At sheet resistance of 25Ω/,, solar cell performance comparable to conventional AL BSF configuration. Even at sheet resistance ∼50Ω/,, it is possible to form high quality ITO/Si contact. The role of surface defects has been deemed to be critical. Without etching of Al-doped surface, surface quality is poor due to defects originating from the Al-alloy formation. As these defects are removed with controlled etching, a more pristine surface emerges that forms superior contacts with ITO film.