This paper proposes, measures, and investigates a bifunctional metamaterial that simultaneously achieves broadband absorption and reflective linear-to-linear polarization conversion. The unit cell comprises of the metal pattern with resistors, a dielectric plate, an air layer, and a metal backplate. Simulation results demonstrate that the designed metamaterial realizes over 90% absorption in the microwave band of 6.5-9.3 GHz. Within the range between 12.7 GHz and 17.2 GHz, the polarization conversion rate exceeds 90%, which transformed from a y-polarized incident wave to an x-polarized reflected wave. Experimental results align with the simulation. The absorption and polarization conversion phenomena are analyzed through surface current and electric field distributions. This bifunctional metamaterial exhibits potential application in radar imaging, enhancing data transmission rates, and wireless communication.