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Comment on “Analysis of single-layer metamaterial absorber with reflection theory” [J. Appl. Phys. 117
, 154906 (2015)]
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In a recent paper, Xiong et al. [J. Appl. Phys. 117, 154906 (2015)] presented the simulated results of a Jerusalem-cross structure in an attempt to elaborate their proposed reflection theory for metamaterial absorbers. Noting that even at non-resonant frequencies the real part of the permeability shows an over-high average value and its imaginary part drops abruptly from positivity to negativity, we argue that their simulated results are unphysical, resulting from an incomplete understanding of the retrieval procedure.
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