High density vertically aligned Porous Silicon NanoWires (PSiNWs) were fabricated on silicon substrate using metal assisted chemical etching process. A linear dependency of nanowire length to the etching time was obtained and the change in the growth rate of PSiNWs by increasing etching durations was shown. A typical 2D bright-field TEM image used for volume reconstruction of the sample shows the pores size varying from 10 to 50 nm. Furthermore, reflectivity measurements show that the 35% reflectivity of the starting silicon wafer drops to 0.1%, recorded for more than 10 µm long PSiNWs. Models based on cone shape of nanowires located in a circular and rectangular bases were used to calculate the reflectance employing the Transfert Matrix Formalism (TMF) of the PSiNWs layer. Using TMF, the Bruggeman model was used to calculate the refractive index of PSiNWs layer. The calculated reflectance using circular cone shape fits better the measured reflectance for PSiNWs. The remarkable decrease in optical reflectivity indicates that PSiNWs is a good antireflective layer and have a great potential to be utilized in radial or coaxial p-n heterojunction solar cells that could provide orthogonal photon absorption and enhanced carrier collection.