Abstract-We report the modelling and characterization of microwave absorbing materials specially designed for 26-37 GHz frequency range (Ka-band).Composite materials based on carbon nanotubes/BaTiO 3 /Fe 3 O 4 in a phosphate ceramic matrix were produced, and their electromagnetic response was investigated. Both theoretical and experimental results demonstrate that this material can absorb up to 100% of the power of an incident plane wave at a normal incidence angle. The physics underlying such absorption level is discussed in terms of refractive index of the material.