The impedance matching solution map is not a sufficient method for designing the broad-band absorber because of its difficulty to get numerical data about practical band-width. Therefore, we develope a new method to design the broad-band absorber. The complex permeability limits, which is necessary for designing the broad-band absorber in C-X band (4 GHz~12.4 GHz) were investigated and application was also examined. The complex permeability limits represent the frequency dependence of the complex permeability at a practical frequency band. These complex permeability limits can be used effectively to design broad-band single-layered absorber because they offer numerical data about the band-width in the case of various dielectric loss tangent, practical frequency bands and permitted reflection losses of an absorber.