A biologically resorbable, nontoxic polysiloxane material to be obtained by (a) carrying out a first hydrolysis-condensation reaction of at most one radical X of one or more different Si compounds of the formula: SiX 4 in which the radicals X are identical or different and are hydroxy, hydrogen, halogen, amino, alkoxy, acyloxy, alkylcarbonyl and/or alkoxycarbonyl and are derived from alkyl radicals which are optionally substituted straight-chain, branched or cyclic radicals having 1 to 20 carbon atoms, preferably having 1 to 10 carbon atoms, and may be interrupted by oxygen or sulphur atoms or by amino groups, acid catalysed at an initial pH of 0 to ≤ 7, in the presence of a water-soluble solvent, selected from ethanol and an ethanol/water mixture, over a period of from 8 to 24 hours at a temperature of from 20°C to 60°C; (b) carrying out a second HCR of the material obtained in step (a) while at the same time removing the solvent by evaporation in a closed apparatus, in which thorough mixing of the material takes place and the evaporation takes place in vacuo at a variable subatmospheric pressure between 1 and < 600 mbar and by continuously introducing a chemically inert entrainment gas stream, where at least one of the process parameters pressure, entrainment gas stream and/or temperature is time-variably adjusted and the temperature of the evaporation is at a constant temperature between 60 and -90°C and the step is carried out up to a viscosity of from 0.5 to 2 Pa·s (at 4°C and 10 l/s); (c) cooling this PSN material in a closed apparatus in a period of from 0.2 to 5 hours to that temperature at which step (d) is carried out; and (d) converting the PSN material obtained from (c) into a ripened polysiloxane material (rPSN) material via a third HCR, wherein the ripening takes place a temperature of from -20°C to 10°C. (a) carrying out a first hydrolysis-condensation reaction of at most one radical X of one or more different Si compounds of the formula: SiX 4 in which the radicals X are identical or different and are hydroxy, hydrogen, halogen, amino, alkoxy, acyloxy, alkylcarbonyl and/or alkoxycarbonyl and are derived from alkyl radicals which are optionally substituted straight-chain, branched or cyclic radicals having 1 to 20 carbon atoms, preferably having 1 to 10 carbon atoms, and may be interrupted by oxygen or sulphur atoms or by amino groups, acid catalysed at an initial pH of 0 to ≤ 7, in the presence of a water-soluble solvent, selected from ethanol and an ethanol/water mixture, over a period of from 8 to 24 hours at a temperature of from 20°C to 60°C; (b) carrying out a second HCR of the material obtained in step (a) while at the same time removing the solvent by evaporation in a closed apparatus, in which thorough mixing of the material takes place and the evaporation takes place in vacuo at a variable subatmospheric pressure between 1 and < 600 mbar and by continuously introducing a chemically inert entrainment gas stream, where at least one of the process parameters pressure, entrainment gas stream and/or temperature is time-variably adjusted and the temperature of the evaporation is at a constant temperature between 60 and -90°C and the step is carried out up to a viscosity of from 0.5 to 2 Pa·s (at 4°C and 10 l/s); (c) cooling this PSN material in a closed apparatus in a period of from 0.2 to 5 hours to that temperature at which step (d) is carried out; and (d) converting the PSN material obtained from (c) into a ripened polysiloxane material (rPSN) material via a third HCR, wherein the ripening takes place a temperature of from -20°C to 10°C.