Based on the equivalent medium theory, an oblique-layer composite structure is designed by using the controllable electromagnetic properties of novel artificial electromagnetic materials. The structure is applied to wave-absorbing materials and the sensitive problem of incident angle can be solved effectively. The structure can be realized by the common material stack, and a special case with Ag-Na3AlF6 nano structure is given. Full wave simulation is carried out at 365 nm to verify its correctness and effectiveness. Further simulation is made on the applicable frequency band of the wave-absorbing materials. Results show that the structure can achieve a good absorbing function to the electromagnetic wave in optical frequency band.