Electrochemical etching of heavily doped p-type silicon wafers (boron doped, <100> orientation, resistivity; $0.8-1.2m{Omega}/cm$) with different current density resulting two different refractive indices resulted in DBR (Distributed Bragg Reflectors) porous silicon, which exhibited strong in-plane anisotropy of refractive index (birefringence). Dielectric stacks of birefringent porous silicon acting as distributed Bragg reflectors have two distinct reflection bands depending on the polarization of the incident linearly polarized light. This effect is caused by a three-dimensional (in plane and in depth) variation of the refraction index. Optical characteristics of DBR porous silicon were investigated.