Abstract: In order to solve the problem of wave absorption performance degradation in the 26.5-40 GHz frequency band caused by the introduction of skin material, the design of the skin structure was improved, the influence mecha-nism and law of A-type skin structure on the wave absorption performance of multi-layer honeycomb were studied, and the optimal structure parameters of A-type skin were obtained. The research results show that the A-type skin can improve the high frequency wave-transmitting property effectively. With the thickness of the honeycomb increasing, the reflectivity in the 2-18 GHz frequency band remains at the same level and the reflectivity in the 26.5-40 GHz frequency band increases at first and then decreases. The optimal thickness of the honeycomb is 2 mm. Based on five kinds of absorbing honeycomb sheets, the composite honeycomb was designed and prepared with the structure of quartz cloth (0.3 mm)/wave-transmitting honeycomb (2 mm)/quartz cloth (0.3 mm). The optimized absorbing honeycomb has excellent absorbing property in the wide frequency band of 2-18 GHz and 26.5-40 GHz, which is corresponding to the simulation result.