Abstract: This study presents a new design for a two-layer insensitive of electromagnetic polarization for dual-band based metamaterial absorber at X bands. The electromagnetic absorber proposed her consists of a periodic unit cell of two circular ring resonator arrangement in a double layer. The proposed structure resonates at two frequencies 2.62 and 2.82 GHz with absorptivity level 97.2 and 99.3%, respectively. It displays insensitive of EM polarization performance for TE and TM polarization under oblique wave incidence. The electric field and surface current distributions have been contemplated for improved comprehension mechanism of the dual-band absorption. The manufactured of proposed absorber has been examined, the simulated results and the experimental results are good agreement. This insensitive metamaterial absorber of electromagnetic polarization with its simple of implementation and almost absorption can be utilized for radar applications.