A wide-band design method of double layered electromagnetic wave absorbers cross-slotted in the second layer(which has very wide band frequency characteristics) is proposed and discussed. The wide-band electromagnetic wave absorber can be designed under some approximations by the the- oretical model using the equivalent material constants method applied to the second layer. Based on the developed model, wide-band electromagnetic wave absorbers with excellent reflectivity characteristics in the frequency range of 30MHz to 3, 170MHz were designed.