The effects of texturing and anti-reflection coating on the reflection properties of multi-crystalline silicon solar cell have been investigated. The chemical solutions of alkaline and acidic etching solutions were used for texturing at the surface of multi-crystalline Si wafer. Experiments were performed with various temperature and time conditions in order to determine the optimized etching condition. Alkaline etching solution was found inadequate to the texturing of multi-crystalline Si due to its high reflectance of about 25%. The reflectance of Si wafer texturing with acidic etching solution showed a very low reflectance about 10%, which was attributed to the formation of homogeneous. Also, deposition of ITO anti-reflection coating reduced the reflectance of multi-crystalline si etched with acidic solution($HF+HNO_3$) to 2.6%.