Microwave absorbers produced by painting method are proposed. In this paper, a good impedance matching and a low reflection factor for microwave absorber can be expected resulting from the multi-layer structures. A design method of double-layer absorber was provided by means of trasmission line theory. The authours have developed a painting method absorbing wall using several kinds of magnetic materials which are put loss-less dielectric based on a metal. From the experimental results, it is concluded that the amounts of reflection agree well with results from theoretical calculation.