Stainless steel films with various contents of Cr were formed by sputtering a 304-type stainless steel plate with different numbers of Cr tips as the target. The concentration of Cr in these films were determined by AES analysis using the 304-type stainless steel as a standard specimen. The concentration of Cr in the films evaluated by AES analysis was higher than that determined by atomic absorption analysis with an increasing Cr content. This difference was not explained in terms of the crystallinity of the films and was considered to be caused by a matrix effect. The hydrogenated amorphous silicon solar cells were made on those stainless steel films used as backside electrodes, and the photovoltaic properties of the cells were characterized. The cell made on the stainless steel film with Cr content of 23% showed the best conversion efficiency.