In this paper, the modeling and simulation of infrared absorption in an infrared absorbing structure with the cascaded transmission line model were carried out. Each layer in the infrared absorbing structure can be modeled as a characteristic impedance of the cascaded transmission line model. The simulation results show that the cavity thickness to get a maximum absorption should be less than a quarter wavelength, which is somewhat different from prevalent thickness. It can be assured that the sheet resistance of an absorbing layer to get a maximum absorption is $377{Omega}/{square}$, that the thickness of the absorbing layer dose not affect the spectral characteristics of absorption. It is also shown that the thickness of the active layer is not critical to the IR absorption. It can also be assured that the validation of this modeling is proved in comparison with the previous results from similar absorbing structures.