High water vapor permeable coating materials were prepared by blending aqueous poly(vinyl alcohol) (PVA) solution with waterborne polyurethane-urea (WBPU) dispersions synthesized by prepolymer mixing process. Stable WBPU/PVA dispersions were achieved at PVA content below 30 wt%. As the water soluble polymer PVA content increased, the number and density of total micro-pores (tunnel-like/isolated micro-pores) formed after the dissolution of PVA in water increased, and the water vapor permeability of coated Nylon fabric also increased significantly. Using WBPU/water soluble polymer PVA blends as a coating material and then dissolving PVA in water was confirmed to be an effective method to obtain prominent breathable fabrics.