The theoretical upper limit conversion efficiency as a function of cell thickness and junction position is calculated for a germanium p-n junction solar cell intended for solar thermophotovoltaic energy conversion which incorporates minority carrier mirrors and optical mirrors on both the front and back boundaries of the active part of the device. The optical mirrors provide light confinement reducing the thickness required for optimum performance while minority carrier mirrors diminish surface recombination of carriers which seriously reduce short circuit current and limit open circuit voltage. The role of non-ideal optical and minority carrier mirrors and the effect of resistivity variations are studied. The calculations are conducted under conditions of high incident power (2-25 W/cm/sup 2/) which are encountered in solar thermophotovoltaic energy conversion systems. 14 refs.