Reflection of microwave radiations from single layer and two-layer materials is calculated. Microwave absorbing materials are formulated by mixing a commercially available paint or rubber with the conducting polypyrrole (PPy) powder. The reflection loss strongly depends on thickness and complex permittivity of the material. For a single layer material, optimum values of the real part, epsilon＇, and imaginary part, epsilon ", of the complex permittivity are found by calculations which lead to a minimum reflectivity at a given sample thickness. The ability to readily tailor the conductivity of the PPy powder enables the design of microwave absorbers according to theoretical desired values of epsilon＇ and epsilon ". A paint panel containing 2 wt % of PPy powder with a thickness of 2.5 mm exhibits a reflectivity < -10 dB (i.e. at least 90% absorption of the incident radiation) over 12 to 18 GHz. Blending and milling during the manufacturing process can destroy the original fibrous shape of PPy aggregates leading to low radiation absorption. In an attempt to achieve a broadband absorber, a two-layer system consisting of a first layer containing PPy powder and a second layer containing carbonyl iron has been fabricated.