Porous silicon (PS) offers many potential advantages for the realization of optoelectronic applications. However, the electrochemical anodizing method used to fabricate porous silicon has resulted in many undesirable sub-effects, such as impurities due to reactive residents, nonstabilized surface, nonuniform pore structure, and high film stress, leading to contamination of conventional VLSI processes. In this paper, we report a new dry etching method to produce the light-emitting PS. The formation mechanism of this film is proposed. Using the samples prepared with this new method, results demonstrate that the luminescence in this film does not have strong correlation with size of the nano-structures and we therefore suggest that the luminescence in this film is not due to the quantum confinement effects