Abstract: In this paper,the reflection characteristics of a plane wave of TE-polarization incidented with large incident angle on the surface of a multilayer structural absorber without metal base is investigated in detail.A generalized matrix formula is derived to connect the EM fields in adjacent layers.The reflection coefficients of two and three layer absorbers are evaluated.The conditions under which the low reflectances may be achieved are investigated.Based on these analysis,an easy handled design method is presented.Design examples of two and three layer structural absorbers for inlet and absorbing-quide plate in inlet all give good performances.