Perfect absorption is one of the important applications of ENZ material in optoelectronics devices. This had been shown in my PhD works. It can be extendable here using a coupling layer of dielectric. We could analyze the bidirectional coherent perfect absorption (CPA) in ENZ thin films of ITO by negative admittance matching method. We need financial support to initiate an optical laboratory for undergraduate and graduate research activities. Employing the ENZ PA property of ITO, this study is the continuation of my previous theoretical and experimental works which can be a new way of application in sensors, thermal emitter and optical filter at the telecommunication regime.