ABSTRACT A single‐layer multifunctional reflective metasurface (MTS) is proposed, capable of simultaneously realizing linear‐to‐circular polarization conversion (LP–CP), cross‐polarization conversion (LP–CPC), and electromagnetic wave absorption within a compact passive configuration. The MTS consists of two nested metallic square‐ring apertures with precisely engineered openings to tailor the electromagnetic response. The LP–CPC functionality is achieved over the frequency bands of 3.69–3.87 GHz, 6.90–8.20 GHz, and 13.40–13.98 GHz, where the polarization conversion ratio exceeds 90%. Additionally, LP–CP conversion occurs in the 3.90–6.75 GHz and 11.0–13.1 GHz ranges, exhibiting an axial ratio below 3 dB. A strong absorption performance above 90% is further observed within 14.3–14.5 GHz. This work demonstrates an effective approach for integrating multiple electromagnetic functionalities into a single low‐profile MTS, providing a promising route toward compact, cost‐efficient solutions for radar cross‐section reduction, polarization‐controlled communication, and adaptive electromagnetic manipulation.
Shu et al. (Wed,) studied this question.