Experimental study of radio absorbing properties of nanometer gold film deposited on a polymer substrate measurements were made in rectangular waveguides for four frequency bands 8-12 GHz, 26-37 GHz, 40-52 GHz, 53-79 GHz and 8 mm range in free space . The results showed a high level of absorption of electromagnetic energy heterogeneous multilayer structures based on metal-dielectric layers and perspectives of use of such structures in the design of real radio absorbing materials. The calculations of models of metal-dielectric multilayer structures were made and the comparing theoretical and experimental results of measurements are presented. The comparison was showed the need of creation of a new mathematical model, which would give the opportunity to design a coating with predetermined properties.