We demonstrate a multifunctional metamaterial (MM) structure which can behave like a perfect absorber (PA) or polarization converter (PC) by controlling the lumped varactor. In PC mode, the MM revealed cross-polarization conversion in a frequency range from 2.0 to 7.0 GHz with a polarization-conversion ratio of nearly 100%. While in the PA state, triple-band high absorption was achieved. In addition, we investigated numerically the PA and PC modes by scaling down the geometrical dimension and orientation of the proposed unit cells, for further development of innovative methods in the THz range. Our work is expected to contribute to the realization of future multifunctional MM-based devices working in the GHz or higher-frequency range.
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