Abstract: A plasma-based stable, ultra-wideband electromagnetic (EM) wave absorber structure is studied in this paper for stealth applications. The stability is maintained by a multi-layer structure with several plasma layers and dielectric layers distributed alternately. The plasma in each plasma layer is designed to be uniform, whereas it has a discrete nonuniform distribution from the overall view of the structure. The nonuniform distribution of the plasma is the key to obtaining ultra-wideband wave absorption. A discrete Epstein distribution model is put forward to constrain the nonuniform electron density of the plasma layers, by which the wave absorption range is extended to the ultra-wideband. Then, the scattering matrix method (SMM) is employed to analyze the electromagnetic reflection and absorption of the absorber structure. In the simulation, the validation of the proposed structure and model in ultra-wideband EM wave absorption is first illustrated by comparing the nonuniform plasma model with the uniform case. Then, the influence of various parameters on the EM wave reflection of the plasma are simulated and analyzed in detail, verifying the EM wave absorption performance of the absorber. The proposed structure and model are expected to be superior in some realistic applications, such as supersonic aircraft.