The problem of the present invention is to offer a wave absorber that has reflection attenuation capability sufficient to enable prevention of communication disturbances due to reflection and the like of EM waves, that enables greater thinness and lighter weight, and that has wide-band attenuation properties, as well as a manufacturing method of the wave absorber. The wave absorber of the present invention has a structure which sequentially laminates a grid-like conductor layer composed of an electric conductor, a first dielectric layer, a high-resistance conductor layer having a surface resistivity within a prescribed range, a second dielectric layer, and a pattern layer having multiple patterns composed of an electric conductor, wherein each pattern in said pattern layer differs in either or both of size and form relative to another adjacent pattern.