The objective of this paper is to explore the potential of integrating three distinct functionalities into a thin, single-layer metasurface. Specifically, the study introduces a metasurface design that combines absorption, polarization conversion, and transmission capabilities. The proposed structure consists of a double square loop disposed on a dielectric substrate, which is covered by a superstrate. In this study, the traditional ground plane was replaced with a periodic array, selectively reflecting frequencies of interest. Then, the absorption and polarization conversion characteristics were achieved by introducing the resonators in the front layer. By introducing asymmetry to the resonators and integrating PIN diodes for control, we demonstrated that the metasurface could efficiently absorb electromagnetic waves (with PIN diodes in the ON state), convert polarization (with PIN diodes in the OFF state), and enable signal transmission in a different frequency range. The numerical results indicated excellent performance in both absorption and polarization conversion. At a frequency of 3.05 GHz, the absorption rate reached 97%, while a polarization conversion rate of 98% was achieved at the resonance frequency of 4.37 GHz. Moreover, the proposed structure exhibited a thickness of λ/30.7 at the absorption peak.
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