We present modeling and design of continuous-wave (cw) singly-resonant optical parametric oscillator (SR-OPO) with an intracavity idler absorber to enhance the conversion e±ciency for the signal by suppressing the back conversion of the signal and idler to the pump. Following plane wave analysis, we arrive at the optimum parameters of the OPO, with the intracavity idler absorber, to achieve high conversion e±ciency for the signal. For a given pump intensity, we have analyzed the e®ect of position and number of absorbers required for optimum performance of the device. The model is also extended to the case in which the signal is absorbed, yielding higher conversion e±ciency for the idler (in mid-IR region). The magnitude of absorption and the e®ect of intercrystal phase shift on the conversion e±ciency are also discussed. We also present an analytical solution for twin-crystal SR-OPO with an absorber in between, taking into account the variation of signal amplitude inside the cavity, we rea±rm that the frequently used constant signal-wave approximation is valid if the re°ectivity of the output coupler is high for the signal.