SunPower is currently shipping the highest efficiency commercial solar panel in the 20% efficiency E-series with high reliability, and proven high energy yield per rated watt [1,2]. This paper discusses the next generation SunPower solar cell, the Maxeon Gen III used in the recently launched X-series modules. Higher efficiency, improved field performance from lower temperature coefficient, improved reliability due to low reverse breakdown voltage and a uniform dark appearance are the characteristics of this technology. The SunPower Maxeon Gen III solar cell is a high efficiency design intended to reduce cost throughout the value chain by improved performance. The improved efficiency is due to a passivated contact structure lowering the cell emitter recombination to approximately 15 fA/cm2 [3]. The process is currently in full scale manufacturing at approximately 100 MW per year in the SunPower's Fab2 production facility in the Philippines.