The invention relates to a device (1) for absorbing electromagnetic waves, comprising a plurality of arrays (Ei) each comprising at least one cell (2) for absorbing electromagnetic waves, characterised in that: each array (Ei) has a minimum absorption coefficient valid for given parameters of the waves incident on said array (Ei), said parameters comprising one or more of the following parameters: - a pair of angular ranges ([θi-θ'i],[φi-φi']) of the direction of arrival of the incident waves on the array (Ei), comprising a range ([θi-θ'i]) of angles of incidence and a range of azimuthal angles ([φi-φi']), and - a polarisation of the incident waves, the parameters of the incident waves for which each array (Ei) ensures the minimum absorption coefficient being different from one array (Ei) to the other. The invention also relates to a method for designing and producing an absorbing device.