Abstract: According to the resistance matching principle and electromagnetic spreading regulation,double-layer absorbing materials with resistance gradual changing structure were designed.With Sb₂S₃ and carbon black as the absorbents separately in the matching layer and in the absorbing layer.The absorbing property of the double-layer radar wave absorbing material was investigated.The results indicated that in the frequency range 8~18GHz when Sb₂S₃ packing ratio was 15% and carbon black packing ratio was 30%,the maximum waves absorbing peak of the sample with the thickness of 4mm was -20.98dB at 13.8GHz and had a hand-width of 7.6GHz(R＜-10dB),and when the carbon black packing ratio was 30% the maximum waves absorbing peak of the sample with the thickness of 3.4mm was -15.85dB at 13.8GHz and had a hand-width of 7.2GHz(R＜-10dB) suggesting the materials are valuable for practical use.