本論文以雙層頻率選擇表面方式在一寬頻吸波器上實現阻抗倒轉器,設計目標為自由空間對負載器進行匹配,選擇兩階之頻率選擇表面進行等效電路設計並以全波模擬軟體與量測實驗驗證電路設計理論。針對吸波器的特性進行分析,根據吸波材質進行基板的選用,並設計一組兩階頻率選擇表面,其兩端阻抗比值與中心頻率與頻寬的變化關係決定等效電路架構後,以雙層頻率選擇表面為架構,使用FR4基板實現等效為金屬細環形狀。本論文製作之雙層頻率選擇表面阻抗倒轉器量測結果所涵蓋的-10dB頻帶為7.66 GHz至13.22 GHz,於X頻帶之中心頻率10 GHz的頻寬為55.6%,並於頻帶內之9.02 GHz與12.38 GHz具有90度之相位差,量測結果可驗證全波模擬。本論文所設計應用於X頻帶的衛星通訊系統。;In this thesis, an impedance inverter using double layers frequency selective surface (FSS) on a broadband absorber will be implemented. The purpose of design is to match arbitrary loads to free space. The equivalent circuit model of the second order frequency selective surface can be verified on ADS results software and full-wave EM simulations. Select the suitable substrate according to the property of the broadband absorber and design a second-order frequency selective surface. Based on the relationship of bandwidth between two ports impedance ratio and center frequency, the circuit scheme is established. The metal ring on FR4 is used to realize the unit cell layout of frequency selective surface. The measured -10-dB reflection bandwidth of the proposed impedance inverter can cover 7.66 to 13.22GHz.The bandwidth of center frequency of X-band is 55.6%.And the phase delay is at 9.02GHz and 12.38GHz with respect to X-band. The proposed impedance inverter can be used in X-band satellite communications systems.