Abstract: A solar absorber-reflector is provided for solar heat transmission into a heat absorbing chamber and/or repelling back of solar heat resulting from incident solar radiation. The solar absorber-reflector is also suitable as a passive thermal control material for space applications, and consists of several layers. The minimal configuration includes three basic layers: a layer with a selective solar radiation absorbing surface, having high absorptance of solar radiation and low thermal emittance; a layer with a light-reflecting surface facing a direction opposite to the selective solar radiation absorbing surface; and a polymer film being transparent to visible light and possessing high thermal emittance, with a heat-emitting surface facing the same direction as the light-reflecting surface.