This paper describes the anisotropic etching characteristics of Si in acqueous TMAH/IPA solutions. The etch rates of (100) oriented Si crystal planes decrease with increasing TMAH concentration and IPA concentration. Etchant concentration and etch temperature have a large effect on hillock density. Hillock density strongly increase with lower TMAH concentration and higher etch temperature. The etched (100) planes are covered by pyramidal-shaped hillocks below TMAH 15 wt.%, but very smooth surface is obtained TMAH 25 wt.%. The addition of IPA to TMAH solution leads to smoother surfaces of sidewalls etched planes. Undercutting ratio of pure TMAH solution is much higher than KOH. But, addition of IPA to TMAh the underrcutting ratio reduces by a factor of 3∼4. Therefore, acqueous TMAH/IPA solution is able to use as anisotropic etchant of Si because of full compability with IC fabrication process.