Abstract: Based on the impedance matching requirement of absorbing material, a kind of tapered and conical absorbing structure is designed. The absorbing structure is composed of a series of conical arrays arranged on the substrate. With the angle of the tip and the square resistance of the conductive coating on the surface of the tip as the parameters, the absorbing properties of the material are analyzed numerically. In the sharp angle is 15°and surface sheet resistance of 200 Ω/sq, absorbing excellent performance in a broad band range. The reflectivity test results of the tapered and tapered absorbing materials prepared by using design parameters are as follows. Under the condition of design parameters, in the frequency range of 2—18 GHz, the reflectivity of the absorbing material is lower than -10 dB, and the bandwidth is 14.4 GHz. The bandwidth of reflectivity lower than -20 dB is 13.3 GHz, and the absorption peak intensity is 34.2 dB at 7GHz. The results of simulationand experiment show that the tapered structure absorbing material has wide band strong absorbing effect.