This paper presents a design method for thin but wideband absorbers using resistive sheets. Its equivalent circuit consists of a series RLC resonant circuit and a short-terminated transmission line. Based on this equivalent circuit, we presented the three conditions for an electromagnetic absorber which has a thickness less than a quarter wavelength and wide absorption bandwidth at center frequency. By using an root-finding algorithm, the equivalent resistance, capacitance, and inductance of the absorbers are obtained. These equivalent circuit values for the absorber surface can be realized by a 2D periodic cross-shaped structure which has required surface resistance. Using the design method, we have designed the absorber which has 18.75 mm(67.5ยฐ electrical length) thickness and 90 % absorption bandwidth of 116 % bandwidth at 3 GHz.