Polyurethane film cut wounds covering material with semi-permeability that controls moisture evaporation, the Plyurethane foam absorbs secretions around the wounds and maintains the wound area to be properly moisturized. Maintain wound surface in moist environment, making the dressing surface not to adhere to the wound, enabling easy exchange, and providing an environment to promote wound healing by preventing scrabs and where the human body can conduct self-cure smoothly.