The invention discloses foam substrate dressing and a preparation method thereof. The foam substrate dressing is formed by a base frame made from platy foam dressing and a gel material filled and attached into base frame holes, contains foam substrate vertical absorption dressing with water content being not higher than 22wt%, foam substrate hydrocolloid dressing with water content being 22 to 50wt%, and foam substrate hydrogel dressing with water content being 50 to 90wt%, and is suitable for wounds of different seepage amounts. According to the dressing and the preparation method thereof, platy foam dressing is used as the base frame, and the holes are filled with the gel material in an attachment manner, so as to prepare novel wet dressing meeting the application of different wounds and different healing phases; meanwhile, the preparation process is similar, the required devices are mutually compatible, and the production is simple and easy.