Broadband metasurface-based devices are essential and indispensable in modern wireless communication systems. This paper presents an ultra−wideband and wide incident angle reflective cross−polarization converter metasurface. The unit cell of the proposed structure is a 45° rotated anisotropic meta−sheet developed by cutting the rhombus−shaped patch from the central part of the square patch. The unit cell’s top structure and ground blocking sheet are made of copper, whereas a dielectric substrate (FR−4) is used as an intermediate spacer between them. The unit cell thickness is minimal compared to the operating wavelength ($1/14{\mathsf{\lambda }}_{\circ }$, where ${\mathsf{\lambda }}_{\circ }$ is the wavelength of the starting frequency of 13 GHz of the operating band). The proposed structure efficiently converts linearly polarized waves into their orthogonal component, with a polarization conversion ratio of (PCR > 90%) over a broad frequency spectrum of 13 GHz to 26 GHz. The physical origin of polarization conversion is also depicted using surface current distribution plots. An ultra−wideband and highly efficient polarization conversion (above 90%) is achieved with the help of strong electromagnetic resonance coupling between the upper and lower layer of the metasurface. This kind of ultra−wideband polarization conversion metasurface can be employed in satellite communication, radar cross−section reduction, and navigation systems.