Background: the Global Burden of Disease (GBD) study has shown a significant increase in the prevalence of cutaneous and subcutaneous tissue diseases. Despite the high prevalence of non-healing wounds, there are very few economic estimates of specific treatment methods, which makes this issue very relevant. Aim: to conduct a clinical and economic analysis concerning the Zetuvit Plus Silicone / Zetuvit Plus Silicone Border superabsorbent dressing for the treatment of moderately and severely chronic non-healing wounds and ulcers of the lower extremities versus standard therapy with other dressings. The target group consisted of patients with moderately and severely chronic non-healing wounds and ulcers of the lower extremities. Patients and Methods: the Markov model was applied during the clinical and economic analysis, conducted with regard to the Russian healthcare system. The horizon analysis corresponded to the mean treatment duration of 24 weeks (about 6 months). Results: simulation showed that the dressing cost for one patient in the group who used superabsorbent dressing (100.6 thousand rubles) was 192.2 thousand rubles less than with standard therapy (292.7 thousand rubles). At the same time, the total cost per patient when using superabsorbent dressing (319 thousand rubles) was 195.8 thousand rubles less than with standard therapy (514.8 thousand rubles). In terms of the projected number of patients (307.4 thousand people), the use of superabsorbent dressing instead of standard therapy will lead to a cost reduction of 60.2 billion rubles. Conclusion: based on the data obtained during the study, the use of Zetuvit Plus Silicone / Zetuvit Plus Silicone Border superabsorbent dressing in the treatment of moderately and severely chronic non-healing wounds and ulcers of the lower extremities is associated with lower costs for both dressing and medical care, which leads to budget savings. KEYWORDS: chronic non-healing wounds, venous trophic ulcers, Zetuvit Plus Silicone Border, Zetuvit Plus Silicone superabsorbent dressing, cost analysis, budget impact analysis, Markov model. FOR CITATION: Zhuravleva M.V., Kokushkin K.A., Luchinina E.V., Krysanova V.S., Luchinin E.A., Petrikov A.S., Lesovik V.S. Treatment optimization of chronic non-healing wounds and ulcers of the lower extremities: economic and clinical justification of new techniques. Russian Medical Inquiry. 2024;8(4):195–200 (in Russ.). DOI: 10.32364/2587-6821-2024-8-4-2.