High efficient large area thin film polycrystalline Si solar cell based on a silicon on insulator (SOI) structure prepared by zone-melting recrystallization (ZMR) is reported. Fabrication process of the via-hole etching for the separation of thin films (VEST) is newly developed. It is found that phosphorus treatment and back surface field (BSF) are quite effective for the VEST structure and the ZMR thin film polycrystalline silicon. The conversion efficiency as high as 16.0% for a practical size (10 cm x 10 cm) is achieved. This is the highest for large area thin film polycrystalline Si solar cells ever reported.