The design of microwave absorbers is directly correlated to the general performance of an anechoic chamber for its signal absorptive capabilities. However, the cost of importing the total required microwave absorber for the 5m × 4m × 3m proposed anechoic chamber in the University of Port Harcourt Nigeria is at the tune of twenty-seven thousand dollars. This research is carried out to simulate and fabricate the microwave absorber using polyurethane material and locally obtained carbon in order

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... reduce cost. The simulation is done using Computer Simulation Technology (CST) software for the desired frequency range of 1GHz to 10GHz. Simulation results proved to have good absorptive performance and reflectivity loss comparable to that of the conventional microwave absorber. The reflectivity performance is below -30dB across the desired frequency range. With the polyurethane material and locally obtained conducting carbon the estimated cost is five thousand five hundred dollars against the twenty-seven thousand dollars importation cost; thereby reducing the cost by more than 60%.