Solar cell is device that directly converts the energy of solar radiation to electrical energy. So it is important for solar cell to reduce the surface reflection of light in order to improve the efficiency of the device. Texturing and antireflection coating have been used to reduce the reflection of light. Texturing technology has reduced the 10% of incident light. However, there are a few disadvantages of random pyramid texturing that the results are not always reproducible in an industrial environment. And AR coating (MgF2, ZnS) is difficult to apply the standard industrial process because high vacuum is needed and the expense is very heavy. This paper investigates the formation of a thin film of porous silicon on the surface of crystalline silicon substrate without other AR coating layers. The formation of the porous silicon layer was measured with SEM (scanning electron microscopy). The formation of porous silicon layers on the textured silicon wafer resulted in lower than 5% of reflectance in the wavelength region from 400 to 1000 nm.