Comment on “Design and Characterization of an Ultrabroadband Metamaterial Microwave Absorber”

The authors have proposed an Ultrabroadband Metamaterial Microwave Absorber. The authors have claimed that the proposed structure is metamaterial absorber. We have recognized that the designed structure is not a metamaterial absorber because of ignorance of cross-polarized reflection coefficient. The designed structure is polarization convertor because the proposed unit cell has an-isotropic geometry.