The objective of our work is the development of a photovoltaic cell based on CZTS kesterite (Cu2ZnSnS4) deposited on a TiO2 nanotube layer in order to maximize the space charge area (ZCE) and therefore, the absorption coefficient. For this purpose, as a first step, TiO2 thin films were synthesized by ultrasonic spray method, at different substrate temperatures; we have studied the influence of substrates and temperature on the obtained structure. The results show that the layers deposited on crystalline silicon at 350C displayed the anatase phase, and the layer deposited at the same temperature, on glass substrate were amorphous; whereas a layer deposited at 250C on crystalline silicon with Subsequent annealing at 550C in air, were amorphous. in contrast the layer deposited on glass in the same conditions and treatment diffracts exactly according the it preferential direction showing the formation of the structured anatase phase. AFM Characterization of our samples allowed us to observe a tubular morphology of the TiO2 phase (but not regular). In a second step, we managed to synthesize films of the kesterite phase by ultrasonic spray method. Indeed, the DRX analysis shows graphs that correspond to the pure kesterite phase (CZTS) for our samples.