Abstract: Wave absorbing material is a kind of electromagnetic functional material, which has been widely used in electronic countermeasures.It is of great significance and reference value to carry out relevant research on the principle, preparation and modification technology of absorbing material for improving the absorbing theory and guiding the design of absorbing structural parts.The absorbing principle and micro loss mechanism of the absorbing materials are summarized.The wave absorbing materials can be roughly divided into ferrites, conductive polymers, aerogels, and emerging organometallic carbides nitride (MXene), high entropy ceramics and metamaterials.The advantages and disadvantages of each kind of absorbing materials were studied, including the application background, the existing synthesis process and the absorbing properties of each kind of materials.The methods to improve the absorbing properties of the materials are analyzed, which can be modified by surface modification, doping and micro - structure control, so as to improve the electrical conductivity and magnetic permeability.The future development trend of low frequency absorbing materials is prospected.The design of absorbing materials is developing in the direction of " material-structure-manufacturing"integration, and absorbing materials are currently developing in the direction of compound, diversified, miniaturized and intelligent.