In previous years, porous silicon is rapidly attracting increasing interest in various fields and has received a great deal of attention from researchers because of its potential use in a variety of industrial applications such as photovoltaic device applications. The present study conclusively suggested that in order to prepare porous silicon samples, we need to determine the optimal conditions that lead to the increase of the optical efficiency. Porous silicon layers were elaborated by the electrochemical etching method using doped-type ⟨100⟩-oriented silicon substrate. The photoluminescence (PL) and the spectroscopic ellipsometry (SE) measurements were used to calculate the physical and optical parameters (porosity, thickness) (refractive index and extinction coefficient). This study can give a very important interest in the photovoltaic field.