To obtain the effect of texturing process in Solar cells, the Si-wafers were textured by using the IPA+DI water mixed etching solution with KOH alkaline. All samples were analyzed by the scanning electron microscopy for the surface images, and it was researched the correlation between the efficiency of optical properties and the effect of texturing. From the results of the surface images obtained by SEM, mc-Si wafer shows a isotropic surface but sc-Si wafers displays the unisotropic surface. The reflectance was improved at the sc-Si wafer textured uniformly, and the reflectance of over etched-samples increased.