The absorption performance of a metal-backed single layered electromagnetic wave absorber is optimized at matching conditions of thickness and frequency indicating the maximum returns loss of incidence electromagnetic wave in the contour map. These matching conditions are obtained by applying the electromagnetic impedance to the transmission line theory, which depend on the complex permeability and complex permittivity of absorber material. The magnetic materials with high permeability can enhance the matching thickness condition to the wide frequency range based on the decrease of permeability with frequency and it can be used as a wideband electromagnetic wave absorber material. Therefore, the magnetic materials with higher saturation magnetization and lower permittivity than NiZn ferrite can be applied to the wideband electromagnetic wave absorber in order to satisfy the newly enforcing the electromagnetic compatibility regulation in the future.