Abstract
Recently, Barde C, Choubey A, Sinha R. [A set square design metamaterial absorber for X-band applications. J Electromagn Waves Appl. 2020;34:1430-1443.] have demonstrated the metamaterial absorber for X-band applications. In the present communication, we numerically investigated that a cross-polarizer is mistakenly reported as a wideband metamaterial absorber. Authors ignored the cross-polarized reflection component in the calculation of the absorption. Moreover, it is proved that the anisotropic geometry of the unit cell provides poor absorption and it is suitable for the polarization conversion.