In view of the problem that the performance of the traditional corner reflector is strongly dependent on the incident wavelength which makes it difficult to avoid the detection of frequency conversion radar, this paper designs a new corner reflector loaded with meta-material wave-absorbing layer, which creates approximately the same backward radar cross sections respectively at frequency points of 8 GHz ,11.5 GHz and 12 GHz. The test on the performance of the corner reflector shows that after the loading meta-materials absorbing layer is processed, the RCS value is decreased by about 2 dBsm at 11.5 GHz and decreased by about 3.6 dBsm at 12 GHz, and its RCS curve and the value of the common corner reflector are almost the same at 8 GHz. With no significant difference between the RCS curves of two frequency points, the performance of the new corner reflector meets the design requirements, thus providing a new approach for the countermeasure against the detection and identification of frequency conversion radar which works at the X band wave (8~12 GHz) to the corner reflector false target.