The heat equation is used as an example to formulate dressing of a non
trivial potential. Corresponding transformation of spectral data and g
eneralization of inverse problem are given. The formulation based on t
he resolvent approach is shown to be ultimately connected with the ori
ginal ideas of Zakharov-Shabat dressing procedure. Construction of int
egrable evolutions associated with given linear problem and Sate forma
lism are derived as an application.