Reflectance (R) and Transmittance (T) measurements can provide infonnationrnabout optical properties of thin ftlms. Optical characteristic of different transparentrnconducting oxides (TeOs) have been studied. Optical band gap of hydrogenatedrnamorphous silicon and hydrogenated amorphous silicon alloys thin. films are calculatedrnfrom R & T measurements using Hishikawa's relation and the program we have written.rnThickness, optical band gap and dielectric function of a-Si:H films can be obtained at arntime from Rand T measurements using an optical simulation soft ware for layer stacks.rnNear nonnal incidence R data is fitted with a model to obtain dielectric function and fromrnthe obtained result T curve is simulated to prove whether the obtained die1ecttic functionrnrepresents the ftlm or not. This method can be extended even to non-transparent ftlms.rnTo characteIize non-transparent mms, however, is necessaty to perfonn R, (s -rnpolatized) and Rp (p - polarized) measurements for incidence angle different from nearrnnonnal incidence (6") angle. p-i-n solar cell has been charactetizcd by the same methodrnwith a mode