With the "orthogonal experimental design" (OED), the dependence of conductivity and transparency of tin oxide films and open circuit voltage Voc of SIS solar cells on the spray deposition process factors was studied. The OED technique was found to be a powerful method for realizing the best factor combination. Using OED, curves were obtained which clearly depict the effects of each factor on the SIS characteristics. The results of the experiments also illustrate exactly which variation in fabrication technique most affects the sheet resistance, Voc, and film transparency. Under the optimal combination of conditions, a thin film doped with NH4F was obtained, with about 90% transmission and a sheet resistance of about 80 Ω/□, along with an SIS structure with a Voc of about 0.61 V.