The paper presents the theory and calculation of transmission, reflection, and absorption of macroporous silicon with through pores. Macroporous silicon with through pores is considered as an effective medium, the surface of which scatters electromagnetic waves. Scattering by the surface of macroporous silicon is taken into account using the effective scattering angle. The effective complex refractive index and the effective absorption coefficient are calculated using the mixing formulas. Derived analytical formulas for calculating transmittance, reflection and absorption of macroporous silicon with through pores take into account multiple reflections from the inner sides of the front and back surfaces. The influence of the volume fraction of pores and the thickness of macroporous silicon with through-pores on its reflection, transmission, and absorption was analyzed. The reflection and transmittance of the front and back surfaces and the absorption by the effective volume of macroporous silicon depend on the volume fraction of pores and affect the optical properties of macroporous silicon with through pores.