The estimate for the lowest cost of SODL (silicon on defect layer) solar cell is made according to the price standard of present market. The estimate shows that the PV (photovoltaics) energy costs can be reduced from today＇s 25-30 cents/(kW h) to 7-8 cents/(kW h) which is comparable with the present cost of electricity generated by traditional energy sources such as fossil and petroleum fuels. The PV energy costs could be reduced to a value lower than 7-8 cents(kW h) by developing SODL technology. The SODL solar cell manufacture featuring simple processes is suitable to large scale automated assembly lines with high yield of large area cells. Some new ideas are suggested, favoring the further reduction in the cost of commercial solar cells.