With the rapid advancement of modern electronic technology,the demand for ultra-wideband (UWB) absorbing materials has been increasing in applications,such as electromagnetic compatibility (EMC),radar stealth,and military protection.However, existing metamaterial absorbers (MMAs) still face challenges including narrow absorption bandwidth and limited tunability.In this study,an UWB absorber based on vanadium dioxide (VO₂) is proposed,which exhibits polarization insensitivity and a wide incident angle capability.The absorber is composed of a VO₂ pattern layer,a Rogers RT5880 dielectric substrate, and a gold ground plane. Simulation results indicate that when the electrical conductivity of VO₂ is 2×10⁵ S/m,the absorber achieves low reflectivity and an absorption rate exceeding 90% within the frequency range of 6.78—13.78 THz,corresponding to a relative bandwidth of 68%. Moreover,the absorption performance can be dynamically tuned by adjusting the electrical conductivity of VO₂.The proposed absorber also demonstrates excellent polarization insensitivity and maintains high absorption at incident angles up to 45°,showing promising potential for applications in electromagnetic compatibility and stealth technologies.