A Mur type analytical absorbing boundary condition (A-ABC), which is based on the one-dimensional one-way wave equation, is proposed for multidimensional wave analysis by introducing the directional splitting technique. This new absorbing boundary condition is expansion of the first-order Mur. The absorbing ability, required memory, and calculation speed of the Mur type A-ABC are evaluated by comparison with those of conventional ABCs. The result indicated that absorbing ability of the proposed ABC is higher than the first-order Mur and lower than the second-order Mur at large incident angle. While, our proposed ABC has advantage in both required memory and calculation speed by comparison with the second-order Mur. Thus, effectivity of the proposed Mur type A-ABC is shown.