In view of the poor absorbing effect of traditional honeycomb absorbing materials at low frequency， a composite absorbing structure of honeycomb inner wall loaded with zigzag wire is designed. The two-dimensional array is a frequency selective surface with near zero permeability. The height of honeycomb absorbing structure is 30 mm and the thickness of absorbing coating is 0.024 2 mm. The simulation results show that compared with the original honeycomb， the composite absorption structure loaded with the loop line has an absorption peak in the range of 0.4 to 2 GHz， the bandwidth of < - 10 dB increases by 10% to 50%， and has good absorption stability in the range of 0° to 60 ° incidence angle. By adjusting the geometrical parameters of the loop and the square resistance of the material， the position and the bandwidth of the low-frequency peak absorption can be adjusted.