In order to obtain electronic devices based on PS/p-Si structure, we present a study the AC conductivity and Thermo-electrical behavior of Porous Silicon (PS) layers prepared by electrochemical etching in p-type silicon (p-Si) substrates. The beginning is obtaining good electrical contacts on porous layer; for this reason, several Au/PS/Au junctions were electrically characterized to understand the transport mechanisms in porous surface and the temperature dependence in the porous properties studied, also the resistance-temperature characteristic of PS/p-Si thermistor device. Finally, we obtained the AC conductivity in modulo and phase; an electrical equivalent circuit was proposed to fit the experimental frequency response of the different samples.