In this study, using a wet chemical process, we evaluate the effectiveness of different solution concentrations in removing layers from a solar cell, which is necessary for recovery of high-purity silicon . A 4-step wet etching process is applied to a 6-inch back surface field(BSF) solar cell. The metal electrode is removed in the first and second steps of the process, and the anti-reflection coating(ARC) is removed in the third step. In the fourth step, high purity silicon is recovered by simultaneously removing the emitter and the BSF layer from the solar cell. It is confirmed by inductively coupled plasma mass spectroscopy(ICP-MS) and secondary ion mass spectroscopy(SIMS) analyses that the effectiveness of layer removal increases with increasing chemical concentrations. The purity of silicon recovered through the process, using the optimal concentration for each process, is analyzed using inductively coupled plasma atomic emission spectroscopy(ICP-AES). In addition, the silicon wafer is recovered through optimum etching conditions for silicon recovery, and the solar cell is remanufactured using this recovered silicon wafer. The efficiency of the remanufactured solar cell is very similar to that of a commercial wafer-based solar cell, and sufficient for use in the PV industry.