The traditional vibration absorber is employed to reduce the vibrations of a primary structure. However, the working frequency band of such an absorber is very narrow. The final thesis presents an electromagnetic absorber with variable electro-mechanical properties suitable for broadband vibration absorbing. The effect of its resistance to forced oscillation was investigated. The results show that resistance affects the damping ratio: higher electrical resistance results in less mechanical damping. The highest damping ratios were achieved with simulated negative resistance. Finally, its use for controlled damping of the beam is shown.