In this work, an ultrawideband and high-efficient polarization conversion metasurface (PCM) is proposed, which can efficiently convert linearly polarized waves into cross-polarized waves in an ultra-wide frequency range. The unit cell of the proposed PCM is composed of two pairs of L-shaped metallic patches covered by a dielectric superstrate and an air-based substrate attached with a metallic ground. The PCM has an operating band from 3.37 to 22.07 GHz with the polarization conversion ratio (PCR) over 90% under the normal incidence, which the ratio bandwidth (fH/fL) is 6.5:1. The PCR can achieve 100% at seven resonant frequencies. The equivalent circuit model is analyzed to explain the fundamental cause of the PCM's multi-resonance and polarization conversion behaviors. In addition, all possible near-field interactions among the resonator, the superstrate, and the ground sheet can be accurately calculated using interference theory, which reveals the underlying physical mechanisms of the multi-resonance metasurface. The theoretical calculated, numerically simulated, and measured results are in good agreement. Compared to other PCMs, the proposed PCM has a simple geometry structure but an ultrawideband and high PCR property.