A porous dressing (103) for treating wounds using negative pressure, the dressing (103) having a substantially rectangular shape having a length (L), a width (W) and a thickness (T) defined around a major axis (X), a minor axis (Y) and a vertical axis (Z) and four rounded corners, the dressing being made of: a porous material suitable for channeling wound exudate from the wound site and the negative pressure to the area of the wound; characterized in that there are: a plurality of arcuate external cuts or perforations (202) that extend through at least a portion of the thickness of the dressing (103) having an elliptical shape, the plurality of arcuate external cuts or perforations having four external cuts (202a, 202b, 202c and 202d) each positioned in one of the quadrants defined by the major (X) and minor (Y) axes; with four bridge portions (206) placed at opposite ends along the major (X) and minor (Y) axes; a plurality of internal arcuate cuts or perforations (210) extending through at least a portion of the thickness of the dressing and having an elliptical shape similar to the plurality of arcuate external cuts or perforations (202), having the plurality of internal arched cuts or perforations four internal cuts (210a, 210b, 210c and 210d) each located in one of the quadrants defined by the major and minor axes; with four bridge portions (222) placed at opposite ends along the major (X) and minor (Y) axes; located between the external (202) and internal (210) cuts there is a series of intermediate cuts (204, 208), in which the cuts or perforations (202, 210, 204, 208) define a removable section of the dressing (103) .Un apósito poroso (103) para el tratamiento de heridas utilizando presión negativa, teniendo el apósito (103) una forma sustancialmente rectangular que tiene una longitud (L), una anchura (W) y un espesor (T) definidos alrededor de un eje mayor (X), un eje menor (Y) y un eje vertical (Z) y cuatro esquinas redondeadas, estando hecho el apósito de: