Multi-layer mirrors capable of >99.9% reflectivity at ~100 µm wavelengths were constructed using thin silicon etalons separated by empty gaps. Due to the large difference between the index of refraction of silicon (3.384) and vacuum (1), calculations indicate that only three periods are required to produce 99.9% reflectivity. The mirror was assembled from high purity silicon wafers, with resistivity over 4000 ohm-cm to reduce free carrier absorption. Wafers were double side polished with faces parallel within 10 arc seconds. The multi-layer mirror was demonstrated as a cavity mirror for the far-infrared p-Ge laser.