A gradient refractive structured NiCr film that has a high extinction coefficient at far infrared range (8-μm–24 μm) is presented as an absorber for pyroelectric infrared detectors. The absorber features high absorption efficiency due to the low reflection off the structured surface and high absorption across the film thickness. The refractive index and extinction coef-ficient are extracted using spectroscopic ellipsometry. It is found that the single NiCr film exhibits an increasing refractive index as the gas atmosphere pressure increases, hence the three-layer gradient NiCr absorber can be fabricated by adjusting the gas atmosphere pressure during sputtering deposition. Essential Macleod software has been used to generate an effi-cient film structure design and the calculations show similar absorptance trend compared to the experimental measurement result. The results indicate that the gradient refractive structured metal thin film absorber can provide high absorption for applications in thermal sensing.