The surface suede texture of polysilicon wafer was prepared via NaOH solution etching process. The effect of direction (to which the wafer parallel or perpendicular) and intensity (0, 2 or 4T) of the applied magnetic field on the surface texture of polysilicon wafer was investigated by means of weight loss measurement, Olympus LEXT OLS4100 confocal microscope, ocean Optics USB4000 spectrometer and WT-1200 silicon wafer tester. The results show that with the increase of magnetics intensity the corrosion degree of polysilicon wafer increases, and that the suede texture becomes uniform and finer, whereas the reflectivity decreases. With the same applied magnetics intensity, the motion direction of OH^- ions along the magnetic field direction in the alkali solution were not affected by the magnetic field force, however, the Lorenz force generated by the magnetic field acts on OH- ions, when who's motion direction is not exactly in line with the direction of the magnetic field, which then resulted in stronger corrosion for the silicon wafer placed perpendicular to the magnetic field direction, in consequence, the wafer presents much finer in suede texture and stratified structure with longer subatomic lifetime and lower reflectivity, peculiarly the applied magnetics intensity of 4T could make the reflectivity of the wafer lower to 14.5%. In fact, the surface reflectivity of the polysilicon wafer can be significantly reduced when the polysilicon wafer placed perpendicular to the direction of applied magnetic field during the preparation of surface suede texture with the NaOH solution etching process.