A mixed polystyrene (PS) and tetra-ethyl-ortho-silicate (TEOS) colloidal solution (TEOS-PS mixture solution) was synthesized for the formation of an anti-reflective layer over glass substrates. Macro pores were formed in the silicon oxide layer due to the decomposition of PS spheres for treatment at high temperatures. The macro pores were approximately 167nm in size, which is well matched to the size of the PS spherical beads. This anti-reflective agent has the advantage, which can be applied to the simple large area coating process. On the other hand, a TEOS-PS mixture solution was not a stable solution due to its gelation by the hydrolysis of TEOS. Therefore, the macro porous silica layer on a glass substrate can be coated with the TEOS-PS-IPA system for anti-reflection in this study.