Black silicon (b-Si) has been a subject of great interest in various fields including photovoltaics for its ability to reduce significantly the surface reflectance so that b-Si can absorb more than 98% of light signing on them. We have fabricated the b-Si anti-reflection viametal-assisted etching process using gold (Au) layer assisted nano-porous etching in this study. The b-Si layers were produced through a simple and effective method consist of a thin Au coating (d < 10 nm) that played as a catalyst layer onto Si (100) wafers prior immersion in a HF-H2O2-H2O solution at room temperature, resulting catalyze formation of a network of [ 100]-oriented nanopores. The SEM observation suggested that the vertically columnar structure with a similar to 300 nm deep nanopores layers can be formed in the limited synthesis conditions as well as achieved the extremely low reflectance about 2% at wavelength from 400-1000 nm.