In this letter, we discuss the design, fabrication, and experimental characterization of a bi-layer fully functional near-perfect metamaterial absorber (MMA) in the long-wavelength infrared (LWIR), which is broadband and generally insensitive to polarization up to a 60 incidence angle. A spectral absorptance of !99% was attained simultaneously at multiple LWIR wavelengths, with a bandwidth of 2 lm where the absorptance is !90%. This remarkable behavior is attributed to the strong mixing of coupling modes between the two resonators and the ground plane in the presence of a lossy dielectric, in which single layer structures do not exhibit. Furthermore, we show, by comparing two different MMA structures, how the absorption can be tailored by design within and across several IR subdivisions through a slight change in geometrical parameters. The bi-layer MMA has the immediate application of a functionally versatile, low-profile thermal sensor or emitter. Perfect absorbers in the infrared (IR) are particularly exciting due to their applicability as thermal emission control surfaces, among other applications. Efforts have been made to tailor the thermal emission of structures through the use of 1-D and 2-D gratings, 1,2 photonic crystals, 3,4 and microstrip patch arrays.5 However, many of these solutions are narrowband and lack functionality at certain polarizations or incidence angles, all of which are critical to practical thermal applications where maximum absorption of light is desired. 6 Since the experimental demonstration of a near-unity metamaterial absorber (MMA) in the microwave spectrum in 2008, 7 a great deal of research has been invested into establishing the utility of a perfect absorber for real-world application. Work rapidly expanded into the terahertz, 8 short-wave IR, 9 mid-wave IR, 10 near-infrared, 11,12 and visible range; 13 and with it came a flood of attempts to increase bandwidth and insensitivities to polarization and incidence angles (see Ref.6 for a comprehensive review). Initially, most of these designs suffered in one area or another: multi-band and wideangle designs were still narrow-band 14-17 or polarization-dependent, 7,8 while these wholly insensitive broadband designs did not attain a consistent absorptance over 90%. 18,19 However, significant advancements have been made in creating "fully functional" near-perfect absorbers: those which exhibit strong broadband responses while being simultaneously angle and polarization insensitive. In the past year alone, fully functional MMAs have been demonstrated in the microwave, 20-25 terahertz, 26-28 and optical 29 regimes. Despite this advancement, we found a lack in development of fully functional IR MMAs. [30][31][32][33][34][35][36][37][38] In this letter, we demonstrate, both computationally and experimentally, a fully functional near-perfect MMA in the long wavelength IR (LWIR) range. We used a bi-layer pattern to achieve a wide-angle, polarization-insensitive, broadband performance which is superior overall to many single layer 30,31,33...