The present invention is directed toward a polyvinyl acetal sponge with a smooth outer low durometer silicone skin having less porosity then the foam center. The PVA sponge is washed free of formaldehyde, dried and hydrated and a thin coating of less than 1 mm low durometer silicone is applied to the surface of the sponge and heated at a low temperature ranging from 100.degree. F. and 150.degree. F. over 8 to 16 hours to cure the silicone skin bonding it to the sponge increasing the tear strength of the skin while preserving elasticity. The composite wound dressing allows moisture adsorption through the skin into the PVA sponge body but presents an outer surface precluding wound growth into the sponge material.