In this paper, we analyse the suitability of various elements and their composition for microwave absorption. This is done by developing a mathematical model based on transmission line theory, polarizability and dielectric and magnetic response of the material. The inputs to this model are the desired specifications of the absorber like reflection loss, resonance frequency and bandwidth. The corresponding output parameters are the range of the atomic radii and magnetic dipole moment of suitable elements and their effective energy parameters. This mathematical model has been verified for compounds like oxides and ferrites that have been proven posses microwave absorption properties through previous experimental research. This mathematical model has been verified for compounds like oxides and ferrites that have been proven to possess microwave absorption properties through previous experimental research. Through numerical computations, we propose new material compositions with various elements that can be used as effective microwave absorbers. © 2021 The Author(s). Published by IOP Publishing Ltd