Absorbers are broadly the materials or surfaces that can absorb the incident EM waves. They are dielectric materials that aid in attenuating electromagnetic radiation as it traverses through them, making them potentially suitable for absorption; however, these materials come with certain limitations. Materials possess diverse properties that significantly impact their interaction with incident electromagnetic waves, and this influence is highly frequency dependent. Preparing a material composite with precise desire properties and parameters within certain frequency range is tedious work and requires a lot of time and resources. Researchers have enhanced absorption properties by creating metamaterial with surface impedance modification through metallic patterns and adding dielectric layers effectively matching material impedance with free space. However, the role of materials remains crucial, contributing to the reduction of absorber dimensions and notably improving absorption within expected frequency ranges still to explore. Therefore, it demands an understanding of the interaction of material with electromagnetic radiation which is briefly discussed in this chapter. In this book chapter, an attempt is made to discuss the role of material and its properties suitable for the metamaterial absorber along with metamaterial absorber absorption mechanism. The chapter also discusses the advancement in the absorption property and other features of MMA employing novel ideas by researchers.