Metamaterial absorber (MMA), as a kind of new-style artificial absorption material, has been extensively researched and discussed. Currently, however, the research focuses mainly on the development and application of the novel structure MMA, and only little work is aimed at the physical mechanism of the MMA. In order to deeply understand the absorption mechanism, in this paper, the numerical simulation results of an MMA are given. Then, based on the reflection theory modal, the numerical simulation results are well discussed and explained in detail. It is found that the theoretical results agree well with that of the simulation, which suggests that the reflection theory modal is effective for analyzing the absorption mechanism of the MMA. The main contributions of this paper are to quantitatively discuss and explain the absorption mechanism of the MMA by using the reflection theory and thus offer a consultation in design and fabrication of the advanced MMA for engineers.
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