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A mid-infrared perfect metamaterial absorber (PMA) consisting of well-engineered unit cells, composed of metallic backed layer (Cu), dielectric layer (Al 2 O 3), matts-shaped meta cell (Cu), and an anti-oxidation layer from bottom to top, is proposed in this paper. The electromagnetic response of the designed PMA is analyzed using 3D full-wave computational model. Our analysis demonstrates that the maximum absorption is enhanced to 99.9% at the resonance wavelength of 7.35 µm, which is caused by magnetic polaritons (MPs) resonance between the incident beam and magnetic polaritons formed by three fluxing currents. Specially, a three-circulation equivalent circuit model is proposed to predict the resonant wavelength of the designed PMA, which comprehensively considers the influence of coupling capacitance not only between neighboring unit cells, but also between the metal lines inside the top metal pattern for the first time. The influence of geometrical parameters on resonant wavelength is predicted by the equivalent circuit model proposed in this paper, and the prediction error is less than 5% as compared with that of computational analysis. With well-engineered plasmonic meta-atoms, the designed PMA presents the characteristics of angle and polarization- independent with a smaller relative size (0.245λ) and a thinner relative thickness (0.053λ). Besides, an obvious red-shift of the resonance frequency of PMA is observed as the permittivity of dielectric layers is increased. The approach of establishing equivalent circuit model will provide methods for the analysis of PMA based on MPs with complex electromagnetic behavior. [ABSTRACT FROM AUTHOR]