We theoretically investigate the effects of Gallium Arsenide (GaAs) as an absorbing material in a complex waveguide structure model. Finite Difference Time Domain (FDTD) method is used to discretize the Maxwell’s curl equations for the proposed structure. A comparison between Amorphous Silicon (a-Si) and GaAs as absorbing materials is presented through the computation of the absorption spectra. It has been realized that GaAs is still a promising candidate to be used in the waveguide structure models through maximizing the absorption and minimizing the reflectance in the proposed waveguide structure