Based on the principle of electromagnetic wave absorption, through the double-layer matching design and simulation analysis, taking foam cement panel as the dielectric material, combining with the resistive film, the paper has successfully prepared high-performance and broad-band foam cement absorbing panel for electromagnetic pollution control. The result shows, with the use of double-matching design that combines 140 Ω/□ resistive film with foam cement absorbing panel whose each layer thickness is 1.4 cm, in the S band , 100% of bandwidth below-10 dB and 95% of bandwidth below-14 dB can be reached, a maximum absorption of-19.6 dB at 2.45 GHz, the width of the absorption is far more than that of λ/4 type absorber. New materials can be used for the improvement of indoor electromagnetic environment and pollution control.