In this paper, we present the design of a low profile polarization insensitive metamaterial absorber based on ELC resonance. The basic unit cell consists of a tetra-arrow structure bounded by a square loop, which gives almost unity (99.81%) absorption at 9.52 GHz. Due to symmetrical design, the proposed structure is highly polarization insensitive. It also shows high absorption (81%) for angular incidence upto 50° for both TE and TM polarizations. The structure can be used in stealth technology for the application in battlefield and air borne radar.