A modeling analysis and verification of tunable metamaterial absorbers (MA) comprised of a new combination shaped metal elements printed on a dielectric substrate loaded with PIN diodes were presented. Unlike conventional transmission line analysis, new modeling analysis allows arbitrarily shaped elements to be calculated. A qualitative analysis by a simple equivalent circuit model is carried out on the parameters of the tunable MA. Thus, samples of the tunable MA are fabricated. The measured results are in good agreement with the predicted ones. The study shows that the modeling analysis is simple and practicable to describe the working principle of the tunable MA structure.