Cross-resonator metamaterial absorbers (MMA) have been widely investigated from microwave to optical frequencies. However, only part of the factors influencing the absorption properties were analyzed in previous works at the same time. In order to completely understand how the spacer thickness, dielectric parameter and incidence angle affect the absorption properties of the dual-band MMA, two sets of simulation were performed. It was found that with increasing incident angles, the lowfrequency absorption peak showed a blue shift, while the high-frequency absorption peaks showed a red shift. However, with the increase in spacer thickness, both of the absorption peaks showed a red shift. By using the reflection theory expressions, the physical mechanism of the crossresonator MMA was well explained. This method provides an effective way to analyze multi-band absorber in technology.