Two-dimensional (2D) materials, such as graphene and black phosphorus, support deeply confined and tunable plasmons, making them suitable for designing absorbers with ultra-compact size and flexible manipulation. However, the operating frequency of such plasmonic absorbers is difficult to control to the communication band. Here, we propose a metamaterials composed of a borophene array, a dielectric layer and a metal reflector to achieve an optical perfect absorber near the communication wavelength of 1550 nm. In order to overcome the polarization sensitivity caused by anisotropic borophene materials, another borophene layer is introduced to achieve a polarization independent absorber, which can be attributed to the fact that the energy of the electromagnetic field is transferred between two borophene arrays as the polarization angle changes. In addition, through the modulation of carrier density, it is feasible to fine-tune the resonance wavelength of the absorber to 1330 nm, which corresponds precisely to the second communication window. This work may provide a theoretical foundation for the development of polarization independent devices, potentially broadening the scope of their applications.
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