The results of investigations concerning anisotropic etching in 3M KOH and 25% TMAH solutions modified by tensioactive compounds such as alcohols, diols and a typical surfactant Triton X100 have been compared. Etching anisotropy was assessed on the basis of etch rates ratio V(110)/V(100). It was stated that the relation between surface tension of the solutions and etch rates of particular planes depend not only on the kind of surfactant but also on the kind of etching solution (KOH, TMAH). It points out an important role of TMA<sup>+</sup> ions in the etching process, probably in the process of forming an adsorption layer, consisting of the molecules of tensioactive compounds on Si surface, which decides about etch rate. We have observed that this phenomenon occurs only at high concentration of TMA<sup>+</sup> ions (25% TMAH). Reduction of TMAH concentration changes the properties of surfactant containing TMAH solutions. From all investigated solutions, the solutions that assured developing of (110) plane inclined at the angle of 45° to (100) substrate were selected. Such planes can be used as micromirrors in MOEMS structures. The solutions provide the etch rate ratio V(110)/V(100)<0.7, thus they were selected from hydroxide solutions containing surfactants. A simple way for etch rate anisotropy V(110)/V(100) assessment based on microscopic images etched structures has been proposed.