This paper is about poly-crystalline silicon solar cell process and technique. The process of texture etching on the poly-crystalline silicon is an important reaction step during the pre-process of solar cell fabrication. The acidic etchant can not only remove the saw damage on the surface during the process of sawing and polishing, but also form a specific non-uniformity surface. Whereas, the process reduces the reflectance of surface of silicon wafer and improves the conversion efficiency of solar cell. This study, focuses on the different etch depth and thickness of anti-reflection layer impact of conversion efficiency of solar cell. In the end, it makes a comparison between the two experiment factors. The experimental results indicated that the conversion efficiency changes with etch depth the most, and the thickness of anti-reflection layer is invariant in this experiment.