The cone nanostructures on n-silicon were fabricated by combination mask with reactive ion etching. After forming ultra-thin SiO2 on black silicon by wet oxidation method, the Indium Tin Oxide (ITO) film was deposited by magnetron sputtering equipment. Finally, the ITO/SiOx/n-Si solar cell was fabricated. The photoelectric conversion efficiency of cells improved because of nanostructures, which can increase the absorption of light. Results showed that ITO deposited at different temperatures and presented the good optical and electrical properties. The ITO film grown at 250 ℃ exhibited the excellent optical and electrical properties. In 400~1 000 nm wavelength, the average transmittance of ITO up to 93.1%. By optimizing the H2O2 pretreatment time, the short circuit current of SIS solar cell increased from 26.84 mA/cm2 to 34.31 mA/cm2 due to the oxygen vacancy defects decrease in SiOx layers. When using H2O2 pretreated black silicon for 15 min and deposited ITO at 150 ℃, the SIS solar cell conversion efficiency reached 3.61%.