Abstract: In order to obtain a low reflection and high absorption shielding effect, in this paper a shielding matenal’s design model-SFGM (shielding functionally gradient material) design, i.e.: “double impedance matching layer + double impedance transition layers + high absorption layer” is put forward, then its theoretical basis and designing idea are expatiated in detail. Furthermore, Ni/ferrite composites are taken as an example to explore the material feasibility of SFGM. Results showed that, the functionally gradient design of shielding material is practical.