Abstract: The invention is a radar absorbing material and a process for making same. In detail, the invention includes a binder material containing a mixture of two groups of spheres made of a magnetic material, The first group of spheres have an average diameter and the second group have an average diameter generally 0.73 times the average diameter of the spheres of the first group. The first and second group contain generally equal numbers of spheres. The amount of the binder material incorporated is sufficient to both bind mixture together while maintaining the individual spheres separated from each other. The process involves the steps of: providing a first group of spheres made of a magnetic material; providing a second group of spheres made of a magnetic material containing a number of spheres equal to the number of spheres of the first group with an average diameter of generally 0.