 Pressure ulcers PUs are localized skin or underlying tissue injury resulting from pressure or from pressure combined with shear or friction. In the United States, the annual treatment cost of PUs has been estimated at 11 billion and the cost to manage a single-full thickness PU is almost 70,000. According to Beckrich and Aronovitch, in the U.S., almost 25 of the approximately 1.6 million PUs that develop in acute care settings are acquired intra-operatively during surgeries that last more than three hours. The average estimated cost of treatment for the PUs in surgical patients is 750 million - 1.5 billion per year. 