Abstract: We present a design of a miniaturized metamaterial absorber (MMA) based on lumped resistors at S band, and then gives its theoretical analysis and simulation validation. The unit cell structure of the designed MMA consists of an electric resonator loaded with lumped elements, an intermediate isolation layer and a metal background. According to the calculated equivalent impedance by using the S parameter retrieved method, which suggests that the designed MMA loaded lumped resistance have a good impedance-matched characteristics in a wide frequency band. Based on the equivalent circuit theory, we have analyzed the relationship between the resonant absorption frequency and the geometric parameters of the unit cell structure of the designed MMA. The microwave absorbing mechanism was illustrated by the surface current and energy flow distribution of unit cell structure. The absorbance of the polarization angle and oblique incidence angle with different modes reveals that the MMA has merits of polarization insensitive wide angle of incidence. The influence of structure parameters of the designed MMA to the absorbing performance has been further studied, and the optimized MMA structure model can be obtained by adjusting the geometric and lumped parameters of the unit cell structure. Finally, our MMA can achieve an over 90% of absorbance in the frequency range of 1.9 ~6. 0GHz through further optimization design of the unit cell structure, and the relative bandwidth is up to 101. 9%. The design has potential application in EM energy capture and stealth area.