Artificial electromagnetic materials in the recent years develop rapidly, both in the military aspects about stealth technology and in daily life to absorb harmful electromagnetic waves in nature. As the environmental impact of electromagnetic radiation become terrible. The importance of artificial electromagnetic materials becomes more prominent. Artificial electromag- netic materials have great potential in the antenna and microwave devices and other research fields, because Metamaterials can be produced by the restructure of traditional materials in na- ture. We use new technology to prepare artificial electromagnetic materials. Therefore, for the study of Metamaterials has become very urgent. This paper analyses the characteristics of the Metamaterials. By the homogenization method we can effectively deal with the periodic structure situation, therefore, faced a similar problems, we can generally use the method of homogenization to solve. Firstly, considering the scope of its application, a frequency selective surface structure was verified. For the homogenization method, scattering parameters results were obtained to com- pare with the original structure. Target structure uses S-parameter inversion to obtain equivalent electromagnetic parameters. The paper analyses the absorbing properties of the structure, it also pays attention to the energy dissipation. On this basis, using the honeycomb structure instead of the original structure, better absorbing effect can be obtained. As is known, honeycomb structure not only has absorbing effect but also with good mechanical properties. The absorbing materials can effectively absorb the incident electromagnetic wave and make it decay. Cause electromag- netic loss so that electromagnetic energy is converted into thermal energy or other energy forms. Finally, this paper proposes a kind of absorbing structure with better performance.