For a formation of membrane structures, single crystal silicon wafers have been anisotropically etched with solutions of KOH and KOH-IPA. The etching rate was observed to be strongly dependent upon the etchant temperature and concentration. Mask patterns for the etching experiment was aligned to incline $45^{circ}$on the primary flat of the silicon wafer. The different etching characteristics were observed according to pattern directions and etchant concentration. When the KOH concentration was fixed to 20 wt%, the U-groove etching shape was observed for the etching temperature of above $80^{circ}C$, and V-groove shapes observed at below $80^{circ}C$. Hillocks, which were generated at the etched silicon surfaces, has been decreased as the increasing of the etchant temperature and concentration.