Abstract-In this paper, some common misconceptions in several papers dealing with the optimal design of multilayer microwave absorbers are indicated. Specifically, it is emphasized that Chew's recursive formula for the reflection coefficient of multilayer media for the TM polarization corresponds to the magnetic field, not the electric field. It is also emphasized that both TM and TE polarizations should have the same magnitude of the reflection coefficient for the case of normal incidence. Numerical optimal results are also presented and compared with those existing in the literature.