Abstract: A non-medicated dressing having a non-adherent permeable outer casing and a multi-strata absorbent interior composition. The outer casing of the dressing includes a skin contacting layer formed of superimposed strata of perforated high density polyethylene film. An exterior layer of the casing includes a lamination of permeable polyethylene film and a layer of absorptive material, the combination having a density and thickness specifications which maintain the structural integrity of the dressing. The dressing has a soft and cushioned exterior finish which conforms to the body contour. The dressing is manufactured in accordance wtih a method which employs a combined cutting and ultrasonic sealing apparatus.