In this paper, we present a three dimension (3D) metamaterial absorber (MMA) based on the cross resistive film array. The MMA consists of the cross resistive film backed by a cross substrate and a metallic ground plane. Because of MMA has symmetrical structure, so the proposed MMA has polarization independent property in wideband absorption. Moreover, the designed MMA possesses wide angle domain property. By simulating, we obtain the absorption above 90% in the frequency range from 8 GHz to 50 GHz. Moreover, the proposed absorber possesses extremely broadband, especially in high frequency absorptivity is equal to one. Based on its broadband and polarization independent properties, it is expected that the proposed design may find potential applications, such as electromagnetic interference and stealth technologies.