Reaction Bonded Silicon Carbide(RBSC) has been used for engineering ceramics due to low-temperature fabrication and near-net shape products with excellent structural properties such as thermal shock resistance, corrosion resistance and mechanical strength. Recently, attempts have been made to develop hot gas filter with gradient pore structure by RBSC to overcome weakness of commercial clay-bonded SiC filter such as low fracture toughness and low reliability. In this study a fabrication process of porous RBSC with multi-layer pore structure with gradient pore size was developed. The support layer of the RBSC with multi-layer pore structure was fabricated by conventional Si infiltration process. The intermediate and filter layers consisted of phenolic resin and fine SiC powder were prepared by dip-coating of the support RBSC in slurry of SiC and phenol resin. The temperature of $1550^{circ}C$ to make Si left in RBSC support layer infiltrate into dip-coated layer to produce SiC by reacting with pyro-carbon from phenol resin.