A solar cell and a manufacturing method thereof are provided. A laser doping process is adopted to form positive and negative doping regions for an accurate control of the doping regions. No metal contact coverage issue arises since a contact opening is formed by later firing process. The solar cell is provided with a comb-like first electrode, a sheet-like second electrode corresponding to the doping regions to obtain high photoelectric conversion efficiency by fully utilizing the space in the semiconductor substrate. Furthermore, the sheet-like second electrode can be formed by a material having high reflectivity to improve the light utilization rate of the solar cell. The manufacturing process of the solar cell is simplified and the processing yield is improved.