In this paper, the polarization sensitive metamaterial absorber is proposed. The metamaterial absorber structure consist of a plus shaped structure surrounded by square loop has been proposed. The proposed metamaterial absorber unit cell provides approximately unity (99.99 %) absorption at 16.25 GHz. The design of an ultrathin polarization sensitive absorber based on Ku-band applications. Absorber design has been simulated for different incident and polarization angles to tune the single band and dual band response for different frequency slots of Ku-band. To obtain best response, FR-4 substrate material having substrate height of 1 mm is used. This metamaterial absorber is used in stealth technology for battlefield, solar cell and airborne radar.