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 located between the gel layer and the barrier layer. The barrier layer prevents liquid from permeating from the substrate layer to the surface of the back layer.
