Nowadays, Silicon-on-insulator (SOI) arouses a lot of interest, since this offers wide compatibility. SOI is also a critical platform for integrated optoelectronics circuits, since it has the potential for monolithic integration for photonic and electronic function on a single substrate [
1]. Integrating photonic functions on a silicon platform is a low cost solution, nowadays. Recently, SOI has played a vital role for the sake of photonic applications [
2,
3]. So SOI needs high efficiency for these applications. To obtain high efficiency grating SOI structure, one has to choose suitable input parameters of the grating structure, which is placed on SOI. As far as we know, many papers reported only dealing with absorption loss, but few papers presented dealing with reflection loss as well as absorption loss [
4-
7]. Recently, SOI grating structure has been considered with the losses of absorption, reflection and diffraction [
8,
9]. In this case, authors consider periodic silicon grating structure. But here, we have considered polymer grating having defects at odd and even positions, where all three types of losses (absorption, reflection and diffraction) are considered. In this paper, we deal with Nylon-Teflon (N-T) and Teflon-Nylon (T-N) grating SOI structure, having defect at different even and odd positions. The schematic diagram of N-T grating having defect at the 2nd position and T-N grating having defect at the 3rd position is shown in Figs. 1(a) and 1(b) respectively, and air is taken as defect instead of Nylon or Teflon layer.