A previously studied solution chemically derived two layer absorber has been improved by adding a third layer. Simulations done with a thin film program showed that the optimized three layer selective absorber should be composed of an 80% nickel-20% alumina film of 100 nm at the base, a 40% nickel-60% alumina film of 60 nm in the middle and finally a 100% silica film of 85 nm at the top. Experimental results confirmed the computer simulated three layer structure. Prepared absorber consisting of the theoretically found optimized layer structure achieved a solar absorptance, alpha(sol), of 0.97 and a thermal emittance, epsilon(therm), of 0.05. (c) 2006 Elsevier B.V. All rights reserved.