A dressing structure including a composite substrate and a gel layer is provided. The composite substrate includes a first substrate and a second substrate. The first substrate has a plurality of first pores. The second substrate has a plurality of second pores. The second and the first substrates are flat and unwrinkled. The gel layer is at least disposed between the first substrate and the second substrate.一種敷料結構,其包括複合基材層以及膠體層。複合基材層包括第一基材層以及第二基材層。第一基材層具有多個第一孔洞。第二基材層具有多個第二孔洞。第二基材層與第一基材層為平整的且無皺褶。膠體層至少配置於第一基材層與第二基材層之間。100‧‧‧敷料結構110‧‧‧複合基材層112‧‧‧第一基材層112’‧‧‧第一孔洞112a、114a‧‧‧表面114‧‧‧第二基材層114’‧‧‧第二孔洞120‧‧‧膠體層d1、d2‧‧‧尺寸
