A polyurethane foam dressing for a wound filler, which includes a hydrophilic polyurethane foam including a plurality of open cells with a diameter of 50 to 400 .mu.m and a plurality of pores with a diameter of 10 to 80 .mu.m, and a method of manufacturing the same including mixing and agitating 40 to 75 wt % pre-polymer, 15 to 45 wt % foaming agent, 5 to 35 wt % crosslinking agent, and 0.5 to 15 wt % additive containing a surfactant, a moisturizing agent, and a pigment, injecting the resulting mixture into a mold, and foaming the resulting mixture injected into the mold.