A wide band design method of an electromagnetic wave absorber with square ferrite cylinders in the second layer, which has very wide band frequency characteristics, is proposed and discussed. A theoretical model using the equivalent material constants method is also evaluated and proposed for its accuracy by comparison with Hashin-Shtrikman formulas. Based on the developed model, wide band electromagnetic wave absorbers with excellent reflective frequency characteristics in the frequency range of 30MHz to 3, 690MHz were designed.