The present disclosure discloses an impedance matching component disposed between a first medium and a second medium, which is formed by stacking a plurality of homogeneous metamaterial sheet layers in a direction perpendicular to surfaces thereof. Each of the metamaterial sheet layers comprises a substrate and a plurality of man-made microstructures attached thereon. A first and last metamaterial sheet layers have impedances identical to those of the first and second media respectively. The man-made microstructures attached on the first metamaterial sheet layer have a first pattern, the man-made microstructures attached on the last metamaterial sheet layer have a second pattern, and the man-made microstructures attached on intermediate ones of the metamaterial sheet layers have patterns that are combinations of the first and second patterns, with the first pattern becoming smaller continuously and the second pattern becoming larger continuously in the stacking direction of the metamaterial sheet layers.