On the basis of the theory of electromagnetic wave propagation in monolayer construct of left-handed material(LHM) and right-handed material (RHM), a calculation method based on recurrence is proposed, this method can be used in the computation and forecasting of the absorbing efficiency of multi-layer materials .Then, the results are consistent with another derived from traditional transmission-line method. But compare to the later, the new calculation method is simpler and more direct. Furthermore, using in Structure consisting of LHM and RHM is also referred. At last, we use this model analyzes the effect by the LHM’s electromagnetic parameter to absorption, from that, we obtain some useful conclusions. Our research results indicate that when LHM is combined with conventional RHM to form a LHM-RHM double-layer structure absorber, the reflection loss will be increased and the absorbing band will be widened. This indicates that the LHM is hopeful to be one of the wave-absorber composite materials, which has better absorbing effect.