We present the design for an absorbing metamaterial (MM) with near unity absorbance A(omega). Our structure consists of two MM resonators that couple separately to electric and magnetic fields so as to absorb all incident radiation within a single unit cell layer. We fabricate, characterize, and analyze a MM absorber with a slightly lower predicted A(omega) of 96%. Unlike conventional absorbers, our MM consists solely of metallic elements. The substrate can therefore be optimized for other parameters of interest. We experimentally demonstrate a peak A(omega) greater than 88% at 11.5 GHz.