In this paper, the models of multilayer absorbing coating and hollow ball are studied. For the former model, a computer program is made to simulate absorbing results with the electromagnetic transmission line theory. The results show that there is a relevant absorbing peak at different frequencies for different dielectric constant (ε) and the apex’s height and position change with ε and thickness of the multilayer coatings. This program can predict the coating’s absorbing property efficiently. With the latter model, it is found that SiC hollow micro-balls whose porosity is about 0.89 make the best absorbing effect.