In this paper, a single-layer reconfigurable reflective metasurface is presented. The proposed metasurface operates at 5.4 GHz and can achieve either absorption or cross-polarization conversion corresponding at two different diode biasing states. The reflective metasurface acts as an absorber for an incident wave when the diodes are forward-biased. Similarly, it changes the polarization state of the reflected wave for a linearly polarized incident wave when the diodes are reverse-biased. The proposed structure maintains the aforementioned performance characteristics for oblique incidence, up to 60° compared to the perpendicular incidence. The proposed metasurface can achieve linear to linear polarization conversion with polarization conversion ratio (PCR) > 95% and absorption, with absorption ratio (AR) > 80% in the same frequency band just by reconfiguring the state of the PIN diodes.
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