In order to investigate the effect of high magnetic field on the anti-reflection of the polysilicon surface texture, a directional high magnetic field was applied when polysilicon surface texture was prepared by alkali etching. Polysilicon surface texture was prepared by etching with NaOH solution under non-magnetic fields and 1 T, 2 T, 3 T, 4 T magnetic fields. The degree of silicon corrosion and the surface topography was characterized by the electronic balance weighing and the Olympus LEXT OLS4100 confocal microscope. The reflectivity and the minority life of the sample was measured through the Ocean Optics USB4000 spectrometer and the WT-1200 wafer tester. The results show that with the increase of magnetic induction intensity, the corrosion degree of polysilicon was enhanced. The corrosion degree of polysilicon was changed from 2.1% in non-magnetic field to 2.8% in 1 T, 3.9% in 2 T, 5.3% in 3 T and 6.3% in 4 T. At the same time, the surface texture of polysilicon became more and more uniform and fine. The reflectivity of polysilicon decreased with the increase of magnetic induction intensity and was changed from 23.9% in non-magnetic field to 19.2% in 1 T, 17.5% in 2 T, 15.9% in 3 T and 14.5% in 4 T. In addition, the minority life of polysilicon wafer slightly decreased with the increase of magnetic induction intensity. In the process of polysilicon surface texture fabrication by alkali etching, a high directional magnetic field is applied, which results in faster corrosion rate, more reasonable microstructure and remarkable anti-reflection effect.