Transparent dressing that helps to provide comfort. Sterile, transparent hydrocellular gel dressings (with or without adhesive border) for single use, consisting of a polyurethane polymer hydrated with glycerine. The dressing can release moisture and absorb a limited amount of exudate, thus providing a moist wound environment which has a stimulating effect on wound healing due to the high water content of approx. 60%. Stimulates granulation and epithelialization. It is transparent and provides an atraumatic dressing change. In addition, it is covered with a semi-permeable layer to prevent the penetration of bacteria.