To provide an electromagnetic wave absorbing material especially thin and light, and excellent in low-frequency electromagnetic wave absorptivity.

This absorbing material is composed of an electromagnetic wave reflecting layer, an insulating intermediate layer, and a conductive pattern layer having a conductive loop pattern laminated successively. In this case, a plurality of conductive loops arranged spacially constitute this conductive loop pattern. Each of these conductive loops is caused to have periphery length lower than 50% of the wavelength of an electromagnetic wave which this electromagnetic wave absorbing material absorbs, and each conductive loop is insulated, and the peripheries of adjoining conductive loops are arranged as closely as possible.