This dressing is designed with cost-effectiveness in mind, yet will provide a clinically effective dressing for management of exudating wounds. It is made of a non-adherent, highly absorbent, lint free polyurethane foam. Featuring a thick and very soft construction, it is extremely conformable and comfortable, especially for painful wounds where some protection and cushioning are desirable. Conformability makes this dressing ideal for difficult to dress areas of the body. Sterile, Polyurethane.