A composite material for use in a medical device, such as a dressing, has an absorbent foam layer and a textile support layer having openings. A silicone-based gel impregnates the textile support without filling the openings in the support. The composite material is made by coating a textile structure with a silicone pre-polymer solution, depositing a polyurethane-based absorbent on one face of the coated textile structure and polymerizing the prepolymer solution.