The effects of mask materials and etching solutions on the dimensional accuracy of V-groove were studied for the alignment between optoelectronic devices and optical fibers in optical packaging. PECVD nitride, LPCVD nitride, or thermal oxide($SiO_2$) was used as a mask material. The anisotropic etching solution was KOH(40wt%) or the mixture of KOH and IPA. LPCVB nitride has the best etching selectivity and thermal oxide was etched most rapidly in KOH(40wt%) at $85^{circ}C$ among the mask materials studied here. The V-groove size enlarged than the designed value. This phenomenon was due to the undercutting benearth the mask layer from the etching toward Si (111) plane. The etch rate of (111) plane wart 0.034 - 0.037 $mu extrm{m}$/min in KOH(40wt%). This rate was almost same regardless of mask materials. When IPA added to KOH(40wt%), the etch rate of (100) plane and (111) plane decreased, but etching ratio of (100) to (111) plane increased. Consequently, the undercutting phenomenon due to etching toward (111) plane decreased and the size of V-groove could be controlled more accurately.