The gravure offset method has been developed toward an industrially viable printing technique for electronic circuitry. In this paper, a roller type gravure offset manufacturing process was developed to fabricate fine line for using front electrode for solar cells. In order to obtain the optimum metallization printing lines, thickness of 20 μm which is narrow line is required. The main targets are the reduction of metallized area to reduce the shading loss, and a high conductivity to transport the current as loss free as possible out of the cell. However, it is well known that there is a poor contact resistance between the front Ag electrode and the n(+) emitter. Nickel plating was conducted to prevent the increase of contact resistance and the increase of fill factor (FF). The performance of n-Si/Ag (seed layer)/Ni solar cells were observed in 609 mV of open circuit voltage, 35.54 mA/cm2 of short circuit current density, 75.75% of fill factor, and 16.04% of conversion efficiency.