In this paper, a new metamaterial absorber (MMA) is presented that exhibits peak absorptions at 3.26 GHz, 11.6 GHz, and 17.13 GHz within S, X, and Ku bands. The unit cell of the proposed MMA is constructed on an FR4 substrate having an electrical dimension of 0.144λ × 0.144λ, where wavelength, λ is calculated at the lowest absorption frequency. The unique structural design of the unit cell consists of two concentric copper rings with which dumbbell-shaped structures are attached. The rotating symmetrical structural design of this MMA provides around 93.8%, 96.47%, and 99.95% peak absorptance in the mentioned frequencies, which is invariable with the change of incident angle as well as polarization angle. The metamaterial properties of the proposed absorber are studied along with the surface current analysis. The MMA shows single negative behaviour and it also exhibits high-quality factors (Q factor) of 21.73, 41.42, and 51.90 at maximum absorptance frequencies. The MMA is analysed by it's equivalent circuit to understand the resonance phenomenon, which is verified through simulation in Advanced Design Systems (ADS) software. The testing is done on the developed prototype of the proposed MMA. Measurement results are in close proximity to the simulation results. Due to its high Q factor, high EMR, and insensitivity to polarization and angle of incidence, it can be utilized as a part of miniaturized microwave device. In addition, the proposed MMA can exhibit high sensing performance and flexibility to differentiate different oils in S, X, and Ku bands.
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