A method of manufacturing a wet wound dressing is provided, which includes the following steps of: stirring a main agent and a foaming composition to form a mixture thereof, wherein the main agent is a hydrophilic polyurethane containing isocyanate end groups injecting the mixture into an adapter unit to form a pre-foamed material pressing the pre-foamed article by a roller and foaming the pressed pre-foamed material to form a polyurethane foam. According to the present disclosure, a wound dressing having non-continuous closed holes can be formed without introducing air in the process of foaming.本發明係揭露一種溼式創傷敷料之製造方法,其包含下列步驟:將主劑與發泡組分進行攪拌以形成混合物之混合步驟,其中主劑係為末端含有異氰酸酯端基之親水性聚氨酯;將混合物注入至灌注單元,以形成預發泡物之灌注步驟;將預發泡物利用滾輪進行壓平之壓平步驟;以及將壓平的預發泡物進行發泡,以形成發泡體之發泡步驟。本發明之製造方法在進行發泡步驟時,可不需另外引入氣體,而形成具有非連續式封閉孔洞的創傷敷料。S110、S120、S130、S141、S142‧‧‧步驟