In this paper, an analytical and numerical study of a new type of electromagnetic absorber, operating in the infrared and optical regime, is proposed. Absorption is obtained by exploiting Epsilon-Near-Zero materials. The structure electromagnetic properties are analytically described by using a new closed-form formula. In this way, it is possible to correlate the electromagnetic absorption properties of the structure with its geometrical characteristics. Good agreement between analytical and numerical results was achieved. Moreover, an absorption in a wide angle range (0°-80°), for different resonant frequencies (multi-band) with a large frequency bandwidth (wideband) for small structure thicknesses (d = λp/4) is obtained.