Semi-permeable polyurethane sheet with a hydrocolloid layer indicated for local healing of lesions with skin exudates. With a composition that upon contact with the ulcer becomes a gel and contributes to maintaining favourable conditions for the healing process. It is transparent and allows inspection of the skin without removing the bandage. It contains an outer layer of soft and hypoallergenic adhesive film, which adapts to the morphology without generating irritations.