A new polarization independent broadband metamaterial absorber (MA) structure based on split ring resonators which are loaded with lumped elements and via connection lines is proposed. The designed structure shows a perfect absorption between 4 and 16 GHz which is validated by simulation studies. Experimental study is only made for the structure that has no via connections and no the lumped element resistors to show the importance of these entities in the proposed metamaterial structure. Both numerical and experimental study results show that broadband MA property depends on the resistors and via connections on the proposed structure. By having high absorption in a wideband range which is numerically demonstrated, the proposed structure can be used in energy harvesting or wireless power transfer applications with higher efficiencies.Metamaterials have attracted great attention owing to their unique electromagnetic and optical properties, such as negative refraction 1 and asymmetrical transmission. 2-4 One of the most popular types of metamaterial is metamaterial absorbers (MA) which was initially proposed by Landy et al. 5 in 2008. After that, different types of single band and multi band MA studies were proposed. 6,7 In addition, polarization independent and tunable perfect metamaterial absorbers (PMA) with wide incidence angles were designed in microwave, THz, and optical frequency bands. [8][9][10] Because of the diffraction limitations, traditional absorbers cannot be designed and produced in small dimensions. Since reduction in the electrical thickness of the absorbers is one of the main design inputs, the need for producing these absorbers has emerged. Tao et al. realized a study in which they achieved 96% absorption at 1.6 THz. 11 Metamaterials are also used in many areas including super lenses, 12 invisibility cloaking, 13,14 polarization rotation, 15 sensing applications, 16 antennas and energy harvesting. [17][18][19][20][21] Researchers have been working on bandwidth enhancement and polarization insensitiveness by applying different methods. [22][23][24] These methods can be listed as resistive film placement, loading lumped elements, and using multilayer structures. [25][26][27][28][29][30] In a study conducted by Tang et al., 25 resistive films which were vertically placed on the metal plate were used to increase the bandwidth. In that study, polarization independent MA was designed and its operation between 20 and 55 GHz is demonstrated. In Ref. 26, Mulla et al. obtained a bandwidth increase by using multilayer structure numerically between 624 and 658 THz. Chen et al. designed MA which was composed of a single dielectric substrate, double circular metallic rings and resistive loads operating between 8.87 and 16.47 GHz. In Ref. 27, Chen et al. studied a broadband absorber by using lumped elements and they obtained more than 7 GHz bandwidth with 90% absorption. In Ref. 28, Ding et al. conducted a study for a microwave ultrabroadband polarization independent metamaterial by using periodic array of met...