Arising from the proposed Transmission Line(TL) model for ERR and wire structure,a TL model for a metamaterial absorber is proposed.The S-parameters obtained by this TL model demonstrate the same shapes as the simulation.An investigation of the TL model and average absorption power densities shows that the metamaterial absorber does not simply convert the electromagnetic wave into thermal energy,but concentrate the electromagnetic wave into a small space where it is finally absorbed.This suggests that the metamaterial absorber can be applied to solar cells for the purpose of light trapping.