A system for gathering solar energy which includes a solar cell having an inlet and an outlet for the transmission of a fluid energy transfer medium therethrough. The fluid energy transfer medium is normally translucent, is provided with an energy absorbing material such as carbon black, with the carbon black being dispersed through the medium possibly aided by means of a detergent or other dispersant. The cell is provided with a sun-viewing inner base surface which is responsive to incident radiant solar energy by either being highly reflective or by being blackened or darkened in order to enhance the heat absorbing properties of the cell structure.