The graphite/Al2O3 composite was prepared using plasma spray technology, the material design, experimental methods, and process flow are introduced. The microstructure, chemical composition, and complex permittivity of the composite are investigated, and its performance to absorb electromagnetic waves is studied. The mechanism of interaction between chemical composition, microstructure, complex permittivity, and absorption performance is analyzed. Furthermore, a microwave absorber composed of graphite/Al2O3 and sheet resistance, and performance is discussed. The reflectivity of the composite coating with different periods and sizes and resistances is analyzed. The impedance and reflectivity of the designed absorber that contains sheet resistance are discussed, and its absorption mechanism is explained in detail. The results demonstrate that the microwave absorption performance of graphite/Al2O3 coating is enhanced by electromagnetic resonance of the sheet resistance. The designed absorber exhibits good wave‐absorbing performance and stability at the frequency of the 8.2–18 GHz range. When the sample thickness is 2.3 mm, the absorber achieves a reflection loss (RL) value of −16.8 dB at 9.8 GHz and a wide effective absorption bandwidth (EAB) of 9.8 GHz. It means that the RL below −10 dB can be obtained in the whole X band and Ku bands. These results proved that the EAB can be tuned and enhanced by manipulating sheet resistance.