A　wideband　frequency　selective　surface　(FSS)　absorber　loaded　with　high　dielectric　thin　layer　was　designed,　simulated　and　tested.　The　proposed　absorber　was　consisted　of　FR4　dielectric　substrate,　resistive　FSS,　polyurethane　foam　and　ground　plane.　The　results　indicate　that　the　absorber　has　a　strong　absorption　more　than　90%　from　3.6　to　24　GHz,　and　was　polarization-independent　and　incident-angle-insensitive.　The　achieved　bandwidth　of　our　absorber　reaches　58%　of　the　theoretical　limit,　showing　the　enhancement　of　11%　compared　with　the　absorber　without　a　high　dielectric　thin　layer.　Furthermore,　the　absorption　mechanism　has　been　analyzed　from　the　view　point　of　impedance　matching.　The　electromagnetic　configuration　of　the　proposed　absorber　was　similar　to　that　of　the　sandwich　structure　composites　which　have　been　widely　used　in　the　engineering　fields.　As　a　result　the　proposed　absorber　has　potentials　in　the　design　of　advanced　composites　with　absorbing　as　well　as　mechanism　properties.　©　2015,　Chongqing　Functional　Materials　Periodical　Press　Co.　Ltd.　All　right　reserved.