NOVELTY - A composition comprises at least one alkaline compound, at least one source of fluoride ions, and at least one source of oxidizing agents and has a pH of less than 7.    USE - As composition for treating polycrystalline semiconductor wafer (claimed) and for texturing polycrystalline semiconductor wafers used in photovoltaic devices such as solar cells that converts light energy incident on its surface such as sunlight into electric energy.    ADVANTAGE - The surface of the polycrystalline semiconductor is free of exposed grain boundaries. The incident light reflectance is less than or equal to 20% at an incident light wavelength of 400-1100 nm. The textured polycrystalline semiconductors have reduced reflectance of light incidence. The composition is an improved acidic polycrystalline semiconductor texturing composition that provides an isotropic etch and reduces incident light reflectance. The composition improves solar cell performance. The acidic composition and method isotropically texture polycrystalline semiconductor wafers without exposing grain boundaries, thus recombination and shunting are reduced or prevented. Incident light reflectance is also reduced in comparison to many conventional acidic as well as alkaline texturing compositions. The adhesion of metal deposited on the surface of the wafer is improved. The polycrystalline semiconductor wafers textured with the composition improves solar cell efficiency and performance. The handling, using and storing the acidic composition do not present hazards to workers or the environment to the same degree as conventional hydrofluoric and nitric acid isotropic texturing solutions. The cost to the industry for preparing, maintaining and waste treatment is less than that of conventional hydrofluoric and nitric acid texturing solutions.    DETAILED DESCRIPTION - INDEPENDENT CLAIMS are included for the following:    (1) a method for treating polycrystalline semiconductor wafer involving providing a polycrystalline semiconductor wafer; and contacting the polycrystalline semiconductor wafer with a composition comprising at least one alkaline compound, at least one source of fluoride ions, and at least one source of oxidizing agents and having a pH of less than 7 to isotropically etch the non-doped semiconductor wafer; and    (2) a polycrystalline semiconductor wafer treated by the method, where the polycrystalline semiconductor wafer has an incident light reflectance of less than or equal to 22% at an incident light wavelength of 400 nm to 1100 nm.