Poly(vinyl acetate) or PVAc is a non-toxic adhesive for preparing electrospun fibrous membranes by blending the antibiotic and wound healing supporter for spinning into the polyurethane (PU) film used as a substrate. PU film has many good properties such as gas permeability, thin transparent film, which can be used as antibacterial wound dressing. In this study focuses on the synergistic interaction of two components between Ciprofloxacin (CPF) and coconut oil to against the effect of CPF which will be toxic to the growth of cells. The surface morphology, drug releasing, and structure properties of mats were characterized by scanning electron microscopy (SEM), UV-vis spectroscopy, Fourier transform infrared spectroscopy (FT-IR), strength properties of tissue adhesives in T-Peel by tension loading (ASTM F2256). The antibacterial activity will be challenged to pathogenic bacteria, Escherichia coli and Methicillin-resistant Staphylococcus aureus which are the representative of gram negative and gram positive, respectively. For the cytotoxicity of cell viability, the mats will be tested with L929 cells, keratinocyte cells, and human fibroblast cells will be cultured on the wound dressing surface to determine the indirect cytotoxicity test.