Method for fabricating third generation photovoltaic cells based on Si quantum dots using ion implantation into SiO2 J. Appl. Phys. 109, 084337 (2011) Si-rich-SiO 2 ͑SRSO͒ / SiO 2 multilayers ͑MLs͒ have been grown by reactive magnetron sputtering. The presence of silicon nanoclusters ͑Si-ncls͒ within the SRSO sublayer and annealing temperature influence optical absorption as well as photoluminescence. The optimized annealing temperature has been found to be 1100°C, which allows the recovery of defects and thus enhances photoluminescence. Four MLs with Si-ncl size ranging from 1.5 to 8 nm have been annealed using the optimized conditions and then studied by transmission measurements. Optical absorption has been modeled so that a size effect in the linear absorption coefficient ␣ ͑in cm −1 ͒ has been evidenced and correlated with TEM observations. It is demonstrated that amorphous Si-ncl absorption is fourfold higher than that of crystalline Si-ncls.