Si wafers for solar cells are fabricated by slicing ingot using mechanical slicing method such as multi-wire sawing. Recently, the slicing method for achieving low kerf loss and thin wafer without generating subsurface damage is strongly required because of the increasing demand of low-cost Si wafers. The etching-assisted slicing method is abrasive free machining process employing chemical etching of Si. The method can achieve a lower kerf loss than the mechanical slicing and damage-free Si surface. In this paper, the removal characteristics of Si ingot are discussed under the different slicing conditions.