The nanostructured polymer-fullerene thin film is one of the most prominent materials to make the hybrid bulk heterojunction solar cell (BHJ) with high conversion efficiency. Especially when the blend of P3HT and PCBM was used as the donor and acceptor materials. The properties of P3HT and PCBM layer in solar cell has been much studied and considered as high performance systems. One of the important factors for the high performance device is the fabrication of photo active layer with the appropriate thickness and morphology. In the ideal case, the intermolecular distance between the polymer and fullerene should be approximately 10-20 nm (the exciton diffusion distance) giving an area of extensive contact between the two phases. After the dissociation of carriers, the two polymer phases should create the path way for carriers to reach electrodes. But so far, this ideal configuration has not been published. In this work, we’ve elaborated the P3HT and PCBM photo active layers by spin coating methodon glass substrates covered ITO electrode. The rotational velocity was determined to get the necessary effective thickness of the polymer film. The annealing effect on structure, optical and electrical properties of the polymer thin film with different content of PCBM were also investigated. The experiments show the best device on electrode ITO has I-V characteristic as a photodiode and short circuit current (Isc) aboutmili-Ampere. These results demonstrate convincingly that polymer layers elaborated by spin coating method can result a good performance of the device.