The invention belongs to the technical field of functional materials. Based on a gradient multilayer magnetic particle film material system, and a magnetic oxide is adopted to substitute a nonmagneticmaterial, so that the saturated magnetization intensity and complex permeability are improved; the content of the ferromagnetic material is reduced layer by layer, and the matching of the film impedance and air impedance is realized; and a magnetic oxide layer is used as an isolation layer to form a magnetic spectrum multi-resonance peak. The gradient multilayer magnetic electromagnetic wave absorption film disclosed by the invention is a gradient n-layer composite film consisting of magnetic particle film layers and isolation layers, wherein the isolation layer is a magnetic oxide film layer, and a general formula of substance constitution of the isolation layer is: substrate/Ma1-Db1-I(1-a1-b1)/I1/Ma2-Db2-I(1-a2-b2)/I2/. . ./Man-Dbn-I(1-an-bn)/In, wherein (ai+bi) is greater than or equalto 14 percent and less than or equal to 99 percent, ai is 14 to 99 percent, bi is 0 to 30 percent, a1 is greater than a2 which is greater than an, and n is not less than 3. The film has the characteristics of high absorption, wide frequency band and capability of matching the air impedance, is applicable to the technical field of the electromagnetic protection, and is particularly applicable to anovel absorption material of a radar low-frequency wave band and an electromagnetic compatibility protection material of an electronic device.