An isotropic etching technique of texturing silicon solar cells has been applied to polycrystalline silicon wafers with different acid concentrations. Optimal e tching conditions have been determined by etching rate calculation, scanning ele ctron microscope (SEM) image and reflectance measurement. The surface morphology of the textured wafers varies in accordance with the different etchant concentr ation which in turn leads to the dissimilarity of etching speed. Textured polycr ystalline silicon wafer surfaces display randomly located etched pits which can reduce the surface reflection and enhance the light absorption. The special rela tionship between reflectivity and etching rate was studied. Reflectance measurem ents show that isotropic texturing is one of the suitable techniques for texturi ng polycrystalline silicon wafers and benefits solar cells performances. An isotropic etching technique of texturing silicon solar cells has been applied to polycrystalline silicon wafers with different acid concentrations. Optimal e tching conditions have been determined by etching rate calculation, scanning ele ctron microscope (SEM) image and reflectance measurement. The surface morphology of the textured wafers varies in accordance with the different etchant concentrtion which in turn leads to the dissimilarity of etching speed. Textured polycr ystalline silicon wafer surfaces display distributed located etched pits which can reduce the surface reflection and enhance the light absorption. The special rela tionship between reflectivity and etching rate was studied. Reflectance measurem ents show that isotropic texturing is one of the suitable techniques for texturi ng polycrystalline silicon wafers and benefits solar cells performances.