Abstract: Clothing weatherproofed by being coated with plastics material of low permeability to water vapor is uncomfortable to wear.The present invention provides a breathable polyurethane film for coating on fabrics to make them waterproof. The film comprises a hard segment formed by reaction of a low molecular weight difunctional compound with excess diisocyanate to form a prepolymer and a soft segment provided by polyethylene glycol with which the prepolymer is reacted in a stoichiometric amount. If desired the film can be formed by reacting the polyethylene glycol with excess diisocyanate to form a prepolymer which is then reacted with a stoichiometric amount of a low molecular weight difunctional compound. The mechanical properties of the film can be improved by cross linking with a cross linking agent such as a triisocyanate.