Abstract: Disclosed is a polyurethane foam dressing material with an excellent adhesive property, and a method for preparing the same, an object of the present invention is to provide an adhesive polyurethane foam dressing material and a method for preparing the same, in which the adhesive polyurethane foam dressing material has an excellent exudates adsorption degree and moisturizing rate available for applying the wounds with a lot of exudates, and a silicone/acryl adhesive applies on the wound contact side in order to have favorable for treating a wound, and easily remove without a pain.