In this study, we have simulated and investigated electromagnetic properties of six types materials using a single layer metal backed absorber model that were determined at microwave frequencies 8.2 up to12.4 GHz. The reflection loss was simulated for different thicknesses in the range of 0.85 to 1.05 mm based on the relative complex permeability and permittivity referring to transmission line theory. The optimal microwave absorbing properties was be resulted by A3 sample. The minimum RL of −23.84 dB can be obtained at 10.72 GHz with thin thickness of 0.95 mm. This method paves a new avenue to design magnetic and dielectric absorbing materials.