The matching property of multicrystalline silicon wafers through its reactive ion etching (RIE) texturing with diffusing process was studied. Under the same diffusion processing, the value of sheet resistance of multicrystalline silicon wafers through RIE texturing is 3 to 11 Ω/□ which is higher than that through acid texturing. Additionally, the uneveness of the sheet resistance through RIE texturing is close to 80% of that through acid texturing. For the band of 340~1 000 nm, the external quantum effeciency of the solar cells through RIE texturing is about 10% higher than that of multicrystalline silicon solar cells through acid texturing. The electrical performace of multicrystalline silicon solar cells through RIE texturing was analyzed, and the matched diffusing process with high sheet resistance was put forward. By optimizing adjustment diffusing process, under the condition of the sheet resistance of 80 Ω/□ , the efficiency of multicrystalline silicon solar cells through RIE texturing has been increased to 17.51%, and it was 0.5% higher than that of multicrystalline silicon solar cells through acid texturing cells.