Metamaterial perfect absorber is very important in the study of refractive index sensor. The time domain finite difference method is used to simulate the surface plasmon structure. The double nanorod periodic structure is designed, and the parameters of the top layer structure are optimized according to the impedance matching principle, and the absorption rate of the structure to the light wave reaches 99.6% when the wavelength is about 12 mm. The absorption spectroscopy of the structure is studied with the change of the refractive index of the spatial medium around the structure, and the sensitivity of the double nanorod structure is 4,008 nm/RIU, which can be used to measure the refractive index of the gas.