A perfect metamaterial absorber is realized and its properties are theoretically, numerically and experimentally investigated at microwave frequencies. In addition, polarization and incident angle independencies are also tested for the structure. Theoretical, numerical and experimental results show that the proposed model has many advantages compared to those in the literature, such as perfect absorption, polarization and incident angle independencies, very simple design, and operation over a sufficiently wide band. A simple configuration is chosen for the proposed model so that it can be easily tuned for other frequency regimes to realize new absorbers for applications such as sensors and stealth technology.