Abstract: A dressing and method of treating wounds is provided. The dressing can comprise water-soluble or swellable polymers which are capable of forming a viscous aqueous or non-aqueous solution and form a gel, particularly a foam form of the gel. The dressing can be constructed in the form of a sponge or sheet impregnated with the gel, or coated onto a non-porous, porous or micro-porous substrate. The dressing can also be provided in a form of a dehydrated powder, such as one which can be sprinkled under a flap of tissue and which will hold the flap down as a substitute for the use of stitches. Wounds treated with dressings in accordance with embodiment of the invention will tend to heal without the formation of a typical hard scab. The gel provides an excellent surface from which to apply tooth whitener to the teeth.