An improved load relieving dressing for transferring pressure away from a wound on a foot of a patient. The dressing having a wound opening formed through the dressing for surrounding a wound site. The dressing having an external shape which substantially conforms to the shape of the pressure distribution on the foot during load bearing. A first layer of the dressing interfacing with and cushioning a foot during load bearing. The first layer is of a material sufficient to limit pressure increases at the wound opening and within said dressing adjacent the wound opening. An off-loading layer is engaged with said first layer, and is of a material sufficiently thick and firm to reduce pressure at the wound site.