A rigorous analysis method of electromagentic scattering from frequency selective surface with gridded square loop elements in case of oblique incident and arbitrary polarization is presented, which uses the roof-top subdomain basis function. The frequency response and polarization characteristics of the reflected wave and the transmitted wave for various widths of the grid and the conductor square loop, and for the various gaps between the grid and the conductor square loop, and for the various gaps between the grid and square loop is investigated. To confirm the validity of presented method, frequency selective surfaces with gridded square loop elements are fabricated with honeycomb structures, calculate dvalues for the frequency response of the reflected wave and the transmitted wave for arbitrary incident angle and polarization are compared with measured values.