Terahertz　metamaterial　absorbers　(TMAs)　have　exhibited　significant　potential　in　high-speed　communication,　sensing,　and　imaging,　attributed　to　their　thin　thickness　and　excellent　wave-absorbing　capabilities.　However,　traditional　sandwich-structured　metamaterial　(MM)　absorbers　lack　the　tunable　absorption　performance　once　fabricated,　severely　limiting　their　applications.　In　this　article,　we　propose　a　tunable　TMA　by　integrating　liquid　crystal　(LC)　within　the　MM　as　a　dielectric　layer.　By　applying　a　bias　electric　field,　the　refractive　index　of　the　LC　can　be　changed,　thereby　achieving　the　tunable　resonant　frequency.　Particularly,　the　dual-band　absorption　and　polarization　insensitivity　is　accomplished　through　a　symmetrical　porous　mesh　structure,　which　can　induce　double　magnetic　dipole　resonance　modes,　and　this　expands　the　tunable　frequency　range　of　the　absorber.　Simulation　results　show　that　the　two　resonant　frequencies　can　be　continuously　tuned　from　0.266　to　0.294　THz　and　from　0.358　to　0.394　THz,　with　a　tunability　of　9.5%　and　9.1%,　respectively.　This　novel　design　provides　an　effective　method　for　developing　tunable　TMAs,　holding　great　significance　in　advancing　the　performance　of　terahertz　(THz)　devices.　IEEE