This paper proposes dual-polarized 3-D microwave absorbers. The working strategy of single-polarized design is firstly analyzed with the equivalent transmission line model. In this way, the absorptive performance, including operating bandwidth, absorptive resistance, and absorption ratio, can be easily synthesized. Characteristic impedances for different absorptive performance are given to provide more design selection. Besides, only one absorptive resistor is employed in the proposed absorber element, avoiding complex structure with multiple resistors. Two absorbers are successfully implemented with different operating bandwidths and absorptive resistances to verify the selectable performance. Finally, the single-polarized designs are extended to dual-polarized versions. Good agreement can be seen for two perpendicular polarizations with expected performance, which further prove the proposed design concept.