Recently, breathable waterproof fabrics have been sued in large quantities for sportswear with in population enjoying sports and leisure, so the studies on these materials have been steadily carried out. In this research, the breathable waterproof fabrics manufactured by a direct coating process were investigated to define the changes in physical and mechanical properties. Adhesion of coating to fabrics, tearing strength, tensile stress and strain ,and various mechanical properties at small deformation were analyzed for the coated and pre-coated fabrics. Significant differences were found in some fields. Especially, breathable waterproof fabrics became stiff and swear subjected to a complex mechanical load during the coating process, so those changes might affect comfort properties of clothed human body in movement. The conditions for high production efficiency with the most suitable qualities and comfort properties of breathable waterproof fabrics could be established. A criterion for selection of suitable materials by comparing and analyzing the physical properties of fabrics finished by different methods were established.