Using the epitaxial lift-off (ELO) technique, a III-V device structure can be separated from its GaAs substrate by selective wet etching of a thin release layer. The thin-film structures obtained by the ELO process can be cemented or van der Waals bonded on arbitrary smooth surface carriers for further processing. It is shown that the ELO method, initially able to separate millimetre-sized GaAs layers with a lateral etch rate of about 1 mm/h, has been developed to a process capable to free the entire 2-in. epitaxial structures from their substrates with etch rates up to 30 mm/h. With these characteristics the method has a large potential for the production of high efficiency thin-film solar cells. By choosing the right deposition and ELO strategy, the thin-film III-V cells can be adequately processed on both sides allowing for an entire range of new cell structures. In the present work, the performance of semi-transparent bifacial solar cells, produced by the deposition of metal grid contacts on both sides, was evaluated. Reflection of light at the rear side of the bifacial GaAs solar cells was found to result in an enhanced collection probability of the photon-induced carriers compared to that of regular III-V cells on a GaAs substrate. To enhance this effect, thin-film GaAs cells with gold mirror back contacts were prepared. Even in their present premature stage of development, these single-junction thin-film cells reached a record efficiency of 24.5% which is already very close to the 24.9% efficiency that was obtained with a regular GaAs cell on a GaAs substrate. From this it could be concluded that, as a result of the photon confinement, ELO cells require a significantly thinner base layer than regular GaAs cells while at the same time they have the potential to reach a higher efficiency. (c) 2005 Elsevier B.V. All rights reserved.