Transparent conducting indium tin oxide (ITO) films are deposited on Porous Silicon (PS) substrates by spray pyrolysis technique. In this process, the films are formed over the surface and also incorporated into the pores of PS and thereby making a protecting layer as well as a contacting terminal. Thus, the ITO/PS/ Si heterojunction light-emitting devices are fabricated. The growth of ITO on PS is thoroughly investigated by SEM and X-ray diffraction techniques. The features of growth on other substrates like single-crystal p-type (100) silicon and glass are also taken into consideration. The influence on the PS interface is correlated with the electrical and luminescent behavior of the resulting heterojunction diode structure.