Optically encoded porous silicon smart particles were successfully fabricated from the free-standing porous silicon thin films using ultrasono-method. DBR PSi was prepared by an electrochemical etch of heavily doped $p^{{+}{+}}$-type silicon wafer. DBR PSi was prepared by using a periodic pseudo-square wave current. The surface-modified DBR PSi was prepared by either thermal oxidation or thermal hydrosilylation. Free-standing DBR PSi films were generated by lift-off from the silicon wafer substrate using an electropolishing current. Free-standing DBR PSi films were ultrasonicated to create DBR-structured porous smart particles. Optical characteristics of porous smart particles were measured by FT-IR spectroscopy. The surface morphology of porous smart particles was determined by FE-SEM.