lactating vs wet

lactating is not a noun while wet is a noun.

Word	Noun	Adjective	Verb	Adverb
lactating	No	Yes	No	No
wet	Yes	Yes	Yes	No

As adjectives, lactating and wet are synonyms defined as:

lactating (noun)	wet (noun)
	wetness caused by water

lactating (adjective)	wet (adjective)
producing or secreting milk	covered or soaked with a liquid such as water
	producing or secreting milk
	supporting or permitting the legal production and sale of alcoholic beverages
	containing moisture or volatile components
	consisting of or trading in alcoholic liquor
	very drunk

lactating (verb)	wet (verb)
	make one's bed or clothes wet by urinating
	cause to become wet