The present invention relates to a polyurethane foam dressing material with improved moisturizing rate. More precisely, the present invention relates to a hydrophilic dressing material in which a wound contact layer (10) having a sponge structure composed of multiple open cells (12) and pores (15) passing through the cells (12) is laminated with a protective film (20). The lamination is characteristically performed at 150.about.250.degree. C. under a pressure of preferably 0.25.about.1 kgf/cm.sup.2, the moisturizing rate of the wound contact layer (10) is 300.about.1200% and the pore area (membrane opening) takes 10.about.35% of the total cell area. The polyurethane foam dressing material of the present invention prevents the invasion of foreign materials, releases absorbed exudation after changing it into water vapor or arresting the absorbed exudation inside the foam to maintain constant moisturizing, has excellent exudation absorption capacity, has a wound healing effect resulting from not adhering to a wound, is easy to change, and enhances the wound healing effect by maintaining optimum moisturizing conditions resulting from the improved moisturizing rate.