In this paper, an ultrathin dual-band metamaterial absorber (MMA) is designed. Its top layer consists of two nested split-ring resonators. The calculation result demonstrates that there are two distinct absorption peaks, which are 9.258GHz and 21.336GHz, with absorption rate of 99.78% and 96.91%. It also show polarization-insensitive for normal incident and its thickness is only 1.96% of the wavelength of its lowest absorption frequency. Moreover, we explore the MMA's absorption mechanism and

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... alyze the influence of main structural parameters on the MMA's absorption characteristics. The proposed MMA has simple structure and high absorption, it can be applied in electromagnetic stealth, bolometers, sensor and other fields.