摘要： Antire?ection or impedance matching is a topic that has been extensively researched by the optical and microwave communities over the past century and until today. However, due to the diverging wave impedances of TE (s) and TM (p) polarizations with increasing incident angle, it is impossible to achieve perfect matching simultaneously for both polarizations at varying incidence angles with a single conventional isotropic matching layer. To achieve polarization-insensitive matching at an arbitrary incident angle, we propose a magnetoelectric uniaxial metamaterial layer (MEUML) that is inspired by the perfectly matched layer (PML) concept in computational electromagnetics. Similar to the PML, the MEUML requires speci?c uniaxial permittivity and permeability tensors. However, to simultaneously control both the transversal and longitudinal material parameters is not an easy task. To date, a true PML has not been realized with metamaterials. In this paper, we employ a simple and yet special metamaterial unit cell to achieve such control and synthesize a physical MEUML. The unit cell comprises two parallel metallic rings separated by a holey substrate. The transversal electric and magnetic dipole moments, and the longitudinal capacitive and diamagnetic coupling between the rings are judiciously controlled to achieve the required permittivity and permeability tensors. To aid the MEUML synthesis, we also introduce a technique that can extract the material parameter tensors at any incident angle. We ?rst demonstrate this concept by achieving polarization-insensitive matching of a high-index substrate at 45? with a single subwavelength-thick MEUML. We further adapt the concept to the microwave regime by developing a MEUML-based radome. Exceptional matching performance was obtained both in the simulations and measurements. The re?ectance remains below 5% from normal incidence (0?) to near grazing angle (85?) for both polarizations and over a wide bandwidth. With this unprecedented control of the material parameter tensors, the MEUML concept not only can be applied to impedance matching, but also can be utilized in many exotic applications that require extreme control of the material properties.