Abstract: A frequency selective surface (FSS) absorbing structure based on the Jerusalem cross pattern is designed and prepared. The basic unit of the absorbing structure is composed of graphene Jerusalem cross structure, high-foaming polyurethane foam and metal aluminum plate. Through electromagnetic simulation software, the influence of FSS unit structure parameters on the electromagnetic performance of the absorbing structure is explored. The simulation results show that the relative bandwidth and absorption effect of the absorbing structure can be adjusted by changing the parameters of the FSS unit. The genetic algorithm is used to optimize the parameters of the FSS absorbing structure and the sample of the absorbing structure is prepared. The reflectivity of the sample is tested with a single horn test system. The test results are basically consistent with the simulation results. The results show that the relative bandwidth of the absorbing structure is 0.72 when the reflectivity below -20 dB, and the absorption effect can reach more than 99% in the frequency range of 8.6-18.0 GHz.