This　paper　presents　the　design,　analysis　and　measurement　of　a　light　and　broadband　absorber　utilizing　a　resistive　FSS　and　a　metamaterial　layer,　which　are　spaced　by　a　honeycomb　panel.　The　equivalent　circuit　theory　is　employed　to　analyze　the　working　mechanism　of　the　absorber　with　the　assistance　of　Smith　chart,　and　the　validation　has　been　performed　by　fitting　the　simulated　S-parameters　with　the　circuit　model.　It　is　shown　through　the　simulation　that　the　fractional　bandwidth　of　89.6%　is　realized　for　the　reflectivity　below　−10　dB　under　the　normal　incidence.　Furthermore,　the　total　thickness　of　the　proposed　absorber　is　only　0.105　λ　at　the　low　operating　frequency.　We　also　fabricated　an　absorber　sample　and　the　measured　result　is　well　consistent　with　the　simulation.　©　2016　Taylor　and　Francis　Group,　London.