The boron silicon layers doped by diffusion from non-oxidizing (boron nitride -BN) sources and oxidizing (boron tribromide -BBr 3 or boron doped oxides B 2 O 3 ) diffusion sources can be used as efficient etching-stop layers within the frame of the bulk micromachining technology to obtain silicon capacitive pressure sensors for biomedical applications. However, as the boron concentration during and after diffusion is not uniform, decreasing from the silicon surface to the silicon bulk according to the diffusion laws, a careful analysis should be applied to control the etching process, determining finally the thickness of the membrane of the capacitive pressure sensors for biomedical applications. Such an analysis, modelling and simulation of the boron diffusion and etching process is presented in this paper, showing that the etching rate and the etching time can be simulated by means of explicit relations deduced considering the distinct boron diffusion profiles obtained from non-oxidizing (BN) diffusion source and oxidizing sources, expressed by analytical solution of the boron diffusion equation. These results, useful both for the design and the control of the fabrication technological processes, show that the diffusion profile after diffusion from BN sources is more effective for the preparation of the silicon capacitive pressure sensors for biomedical applications, due to the specific diffusion profile.