In this paper, an optically transparent and wideband absorber/reflector with switchable states and tunable frequency spectrum is presented. The proposed structure consists of a Polydimethylsiloxane (PDMS) layer with microchannel structures and an Indium Tin Oxide (ITO) layer as the metal panel. The switching function is implemented by controlling the injection and discharge of pure water, and the switchable frequency band of the absorbing and reflecting states ranges from 7.9 to 34.4 GHz with a fractional bandwidth of 125.2%. The tunable properties are achieved by changing the concentration of the injected saline water. In addition, the distributions of the electric field, the magnetic field and the power loss density are used to further understand the physical mechanism of the structure. Moreover, it also performs well under different polarizations and incident angles. For validation, a transparent and wideband absorber/reflector is fabricated and tested, and the simulated and measured results are consistent with each other.