The effect of low-dose γ radiation on the mechanisms of low-frequency conductivity of mesoporous silicon has been studied. It has been shown that γ irradiation preserves the hopping character of conductivity at a change of the frequency of phonon lattice vibrations, a decrease in the size of the hop, and a shift of the level of the capture of traps to the Fermi level in the band gap, which makes the structure with mesoporous silicon irradiated by γ radiation promising for the creation of multifunctional resistive and capacitive devices.