We present a design chart and a manufacturing process for mm-wave absorber consisting of two spacers (poly-carbonate) and two-resistive sheets (polyethylene terephthalate deposited with Indium Tin Oxide). The conventional design chart gives us necessary information to make a desirable absorber. Based on the design chart, a multi-layered type absorber was manufactured and it is concluded that a significant absorption level (-20dB) is attained at a wide-frequency range of 46-66GHz.