Thework aims to propose a design method of 3D helical metastructure composite absorbing honeycomb, in order to expand the low-frequency absorption properties of honeycomb absorbing materials. The 3D helical metastructure was loaded in the absorbing honeycomb, and the regulation effect of the helical metastructure on the absorption properties of the composite honeycomb was qualitatively analyzed by the electromagnetic field theory and the equivalent circuit theory, so as to optimize the structural parameters of the helical metastructure. The incident electromagnetic wave excited the standing wave current on the surface of the helical metastructure, produced strong electrical resonance and magnetic resonance, and generated a synergistic absorption effect with the honeycomb loss medium, which enhanced the low-frequency absorption properties of the absorbing honeycomb. The simulation and experimental results show that the low-frequency absorption properties of the absorbing honeycomb are significantly enhanced by loading the 3D helical metastructure, and the average reflection loss of the 1-6 GHz is enhanced from −3 dB to −10 dB.