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In this paper, we fabricated several samples using amorphous metal powder and Sendust as magnetic loss materials and CPE as binder. Firstly, we fabricated EM wave absorber with different composition ratio of 60 : 40, 70 : 30 and 80 : 20 wt.%. and thickness of 1 mm and 2 mm. Then we compared the measured absorption ability based on measured data from samples. We calculated loss tangent from material constants obtained by using l - 2l method. It was shown that composition ratio with 80 : 20 is suitable for EM wave absorber for RFID system, and EM wave absorber fabricated with amorphous metal powder shows better absorption ability than EM wave absorber fabricated with Sendust.