We demonstrate a tunable terahertz (THz) absorber based on an indium tin oxide (ITO) metamaterial. The upper ITO cross-shaped metasurface with different arm lengths is fabricated by direct femtosecond laser etching. The thickness of the middle dielectric layer is only 60 μm, which makes the absorber very transparent and flexible. The experimental results show that the THz resonant peaks have a high performance near 1 THz. By setting spacers of different thicknesses between the middle layer and the ITO mirror, a new type of tunable THz absorber is proposed. Its absorption peak frequency can be continuously adjusted from 0.92 to 1.04 THz between TE and TM polarization. This transparent THz metamaterial absorber is expected to be widely used in THz imaging, sensing, and biological detection.