Microstrip line was fabricated on the oxidized porous silicon layer which has nearly electrically and chemically identical properties with thermally oxidized silicon layer. Thick oxidized porous silicon layer of few tenth of micrometers was prepared by thermal oxidation of porous silicon layer on silicon substrate. Multi-step thermal oxidation process was used to obtain high Quality and thick oxidized silicon layer and to release thermal stress. Microstrip line was fabricated on the oxidized porous silicon layer. Its microwave characteristics were measured and the availability for MMIC substrate was investigated.