A wet wound dressing is formed from hydrophilic polyurethane foam. The hydrophilic polyurethane foam is formed by the foaming process using a hydrophilic polyurethane material and a foaming agent. The hydrophilic polyurethane material is star-shaped polyurethane formed by a reaction between a first polyether polyol and polyisocyanate then reacting with a second polyether polyol. The first polyether polyol includes at least three terminal hydroxyl groups. The hydrophilic polyurethane foam has non-continuous closed holes. The wet wound dressing possesses excellent permeability, water absorbency, and capable of preventing sticking of wound, thereby reducing frequency of changing wound dressing, such that wound healing is uninterrupted.
