Metamaterials have great potential for the practical applications of electromagnetic wave absorption. Therefore, it is important to understand the mechanism of the metamaterial based electromagnetic wave absorbers. In this paper, the design, simulation, fabrication and measurement of a polarization independent dual-band metamaterial absorber is presented in the microwave region. The proposed meta-material absorber shows perfect absorption peaks at 7.90 and 8.90 GHz which are in good agreement with the simulated results.