A novel three-dimensional lattice model of tetrapod-like zinc oxide whisker(T-ZnOw) resin matrix composite with a coordination number of 12 is constructed based on the special structure of T-ZnOw;the percolation phenomenon of the system is simulated by the Monte Carlo method,and the percolation threshold is obtained at 23.2%.The critical mixing ratio of T-ZnOw is calculated by considering the practical factors,and the result basically agrees with the reported one.Theoretical calculation shows that the critical mixing ratio mainly depends on the L/D ratio of T-ZnOw, and is also related to the size of T-ZnOw as well as the preparation method of the composite.The microwave absorbing mechanism of T-ZnOw composite is discussed,and conductivity loss and point discharge caused by the polarization effect are regarded to be two important means of energy dissipation.