The invention relates to a layer composite, suitable as a wound dressing, comprising a base layer (10), an absorber layer (20) lying on the base layer, and a cover layer (30), wherein the cover layer (30) is arranged in such a way that it is connected both to the base layer (10) and also to the absorber layer (20), and wherein the base layer (10) comprises a polyurethane foam that is obtained by foaming and drying a composition .comprising an aqueous, anionically hydrophilized polyurethane dispersion (I). The invention further relates to a method for producing such a layer composite and to the use thereof as a wound dressing, incontinence product and/or cosmetic article.