This paper proposes a polarization-sensitive, metal-dielectric-metal (MDM) subwavelength grating structure based on surface plasmon resonance that achieves wide-angle, narrow-band, and high absorption in the long-infrared region. The resonance characteristics of the MDM structure, excited by magnetic resonance (MR), cause the transverse magnetic (TM) and transverse electric (TE) modes to polarize. A model of the inductor capacitor (LC) circuit is also presented. Structural simulations demonstrate a near-perfect absorption characteristic (99.99%) at 9 µm center wavelength. For TM polarization with incident angles ranging from 0° to 89°, the MDM grating structure produced absorption rates over 90%, 81%, and 71% for incident angles of 66°, 73°, and 77°, respectively. The absorption peaks in the long-wave infrared band can be adjusted by varying the duty cycle or period, without adjusting structural parameters. The spectral absorption curve shows a red shift and maintains high absorption, with wide-angle and narrow-band, across various azimuth angles (0–90°), during an increase in duty cycle or period. This method reduces the difficulty and complexity of micro-nano processing, and enables multiple absorbers in the long-infrared band (7.5–13 µm) to be processed and prepared on the same substrate surface.