The invention belongs to the technical field of electronic materials, in particular to an electromagnetic wave absorbing structure and a design method thereof. The invention selectively impregnates the fully cured honeycomb pore microwave absorbing slurry, the maximum channel radius of the conductive channel is not only enlarged, so as to avoid the generation of high-order resonant mode in the conductive channel, increase the propagation of the incident wave in the honeycomb hole, improve the resonant absorption of the energy of the incident wave by the structure, greatly enhance the absorption performance of the low frequency, and further reduce the absorption performance of the high frequency; Compared with the traditional honeycomb absorbing structure, the pattern honeycomb absorbing structure has the same absorbing strength and the weight is lighter, and the bandwidth is 2 - 18GHz.