In this article , the non-woven manufactured by the needle punching process was made of the polyester fiber and the rayon fiber as material separately. The film was constituted by the wet method that the non-woven was dipped in. Then the effect of the waterproof and breathable properties of the non-woven with the different preneedled density were discussed. The experimental results show that between 60-90 needle/cm�� preneedled density, the air permeability , steam permeability and the softness of non-woven dipped polyurethane is more unfavorable. But the waterproof property , breaking strength and the restoration of the wrinkle could be fine. Besides , the softness and the waterproof property were better on the materil of the rayon fiber.
