A dressing is provided. The dressing includes a back layer, a composite substrate and a gel layer. The back layer has a surface. The composite substrate is disposed on the surface of the back layer, and includes a substrate layer and at least one barrier layer. The barrier layer is disposed between the back layer and the substrate layer. The gel layer is disposed on the composite substrate, wherein the substrate layer is disposed between the gel layer and the barrier layer. A liquid is prevented to permeate from the substrate layer to the surface of the back layer.一種敷料,包括一背材層、一複合基材層以及一膠體層。背材層具有一表面。複合基材層配置於背材層的表面上,包括一基底層與至少一隔離層。隔離層配置於背材層與基底層之間。膠體層配置於複合基材層上,其中基底層位於膠體層與隔離層之間。隔離層防止液體由基底層滲漏至背材層的表面。100‧‧‧敷料110‧‧‧背材層110a、110b‧‧‧表面120‧‧‧複合基材層122‧‧‧基底層124‧‧‧隔離層130‧‧‧膠體層
