The present invention relates to a multi-layered wound dressing, particularly for the wound treatment in the granulation and epithelization phases. The wound dressing comprises a) a first layer as a wound contact layer, having a first side and a second side, and b) at least a second layer as an absorbing layer, having a first side and a second side, which comprises a hydrophilic polyurethane foam, wherein the polyurethane foam comprises a water content of at least 10% by weight.