Abstract: In order to obtain tunable absorption spectra under TE wave, an absorber was designed based on plasma metamaterial. The absorption spectra and the distribution of surface current of the absorber were computed by means of full-wave simulation. The effect of structural parameters c, v and incident angle θ on absorption spectra was also discussed. The simulated results demonstrate that not only the tunable absorption spectra can be obtained in the proposed absorber but also the properties of absorption can be improved by exciting the different plasma resonance structures. Changing the structural parameters of c and v, the absorption bandwidth can be widened and its location can be tuned at same time. The incident angle θ has little effect on the absorption spectra. The proposed absorber has good angular stability.