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This letter presents an absorptive polarizationselective surface (PSS) with perfect transmission under one polarization and perfect absorption under the other orthogonal polarization. The PSS consists of a lossy layer and a lossless polarizer separated by an air spacer. This structure is modeled by an equivalent circuit, facilitating the analytical derivation of the respective perfect absorption and general absorption conditions. Following the derived requirements, the unit cell of the lossy layer is designed based on strip-line resonators inserted with chip resistors. The bottom layer is a simple linear polarizer, exhibiting a wide reflection band under Y-polarization and complete transmission under X-polarization. By combining these two layers separated by a proper thickness of air spacer, the proposed absorptive PSS achieves absorptive polarization selectivity from 6.4 to 13.5 GHz (71%) and up to 30° of angular stability
Chen et al. (Fri,) studied this question.