An equivalent circuit of a circular patch array absorber has been proposed, however the method to identify a winding ratio of a transformer in its circuit have never been reported. In this paper, it is indicated that the ratio is proportionate to the area ratio between patch and unit cell of the absorber, and the design method of the winding ratio is proposed. The winding ratio derived by the proposed method is agreed well with that by using electromagnetic simulator within 3% error. Moreover, the operating frequency and 15 dB bandwidth of the fabricated absorber designed by proposed method are agreed with those derived by the circuit simulation within 0.4% and 0.1% errors. Thus the validity of the proposed method is verified.