Abstract: The invention relates to a method for manufacturing a waterproof and breathable article of clothing 1 comprising an envelope 2 that has inner 3 and outer 4 surfaces, the method involving: at least one step of coating (100), during which the inner surface 3 is outward-facing, comprising coating the outward-facing inner surface with a solution 6 with a base of at least one polymer, with air A under pressure being injected into the envelope during the coating, then drying the envelope in order to form a first layer 10 of waterproof and breathable polymer on the inner surface; and at least one step of impregnation (200), during which the inner surface 3 is inward-facing, comprising pouring into the envelope a solution 11 with a base of at least one polymer, removing the excess solution 11, injecting air A under pressure into the envelope, and drying the envelope in order to form a second layer 15 of waterproof and breathable polymer on the first layer 10.