The dressing (10) has an absorbing layer as a wound contact layer (15) comprising a water-containing hydrogel matrix, and another absorbing layer including hydrophilic polyurethane foam. The hydrogel matrix contains 37 to 43 weight percentage of propyleneglycol, prepolymer with isophorondiisocyanate group and diamine on polyethyleneoxide base in amount of 16.5 weight percentage and 0 to 5 weight percentage of inorganic chlorides and residual water. A ratio of reactive group of isocyanate to an aminogroup of diamine amounts to 1.25 to 1.35. An independent claim is also included for a method for manufacturing a multi-layered wound dressing.