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A solar cell is an electronic device which not only harvests photovoltaic effect but also transforms light energy into electricity. In photovoltaic phenomenon, a P-N junction is created to form an empty region.  The presented paper aims at proposing a new highly efficient InGaN/Si double-junction solar cell structure. This cell is designed to be used in a real environmental situation, so only structural parameters are optimized. In the present structure, a thin layer of Cd-S is used as the anti-reflector window layer. The cell is simulated using ATLAS-SILVACO software and its maximum efficiency is computed to be 37.23%. Considering the supposed structure, the findings show that the efficiency of this solar cell, which is 37.32%, is so far the highest reported efficiency amongst all solar cells.