The autors have analysed the clinical application and the utilization technique of the transparente polyurethane dressing, used in fifty-five patients; thirty-thee with superficial second degree burns and twenty-two skin graft donor sites. The transparent polyurethane film stayed from one to fourteen days covering the wounds in both groups of patients. The utilization of transparent polyurethane dressing, in these cases, seems to be an excellent alternative to, furfill the patients and staff's needo regarding the following aspects: absence of pain, easy to apply and to handle, permanence of the dressing until the completion of epithelization, protection against contamination, less expense of the staff and low cos