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An absorptive coding metasurface (ACM) is proposed to achieve radar cross section (RCS) reduction in this paper. In the design progress of the ACM, two different lossy coding elements are proposed at first, which can both be regarded as a composite composed of a two-layer resistive frequency selective surface (RFSS) and a polarization conversion metasurface (PCM). The two-layer RFSS has a certain wave-absorbing property due to ohmic loss. In addition, the PCM can achieve ultra-wideband linear polarization conversion, and the polarization-converted reflected waves in the two coding elements under the same incidence will differ by nearly 180° in phase because the sub-unit-cell structures in them are perpendicular to each other. Thus, based on the two lossy coding elements, the ACM is proposed, which can achieve ultra-wideband RCS reduction due to absorption and phase cancelation. Numerical simulations demonstrate that the RCS of the ACM under normal incidence can be reduced more than 10 dB in the ultra-wide frequency band from 6.9 to 41.2 GHz with a relative bandwidth of 142.6%. Moreover, it has the advantages of polarization-insensitivity and wide incident angle. Finally, one effective experimental verification is carried out, and a reasonable agreement is observed between the simulation and experimental results. [ABSTRACT FROM AUTHOR]