The effects of density and pore size distribution of substrate in preparing SiC conversiton layer on graphite substrate were investigated. The chemical reaction for formation of SiC conversion layer was occurred at substrate surface or below surface through SiC gas infiltration. It was supposed that the pore size distribution required for the sufficient SiO gas infiltration and the continuous chemical reaction during conversion process was in the range of 1.0∼10.0$mu extrm{m}$. In the stress analysis of SiC layer with finite element method (FEM), the residual stress distribution due to thermal mismatch was shown. However, the compressive stress was measured in SiC layer by X-ray diffraction, it was presumed that the residual stress distribution of SiC layer was mainly influenced by the constraining effect of interlayer between SiC layer and graphite substrate, and the densification behaviro and the grain growth in SiC conversion layer.