Abstract: A waterproof and breathable insole includes a shoe lining with two bottom side edges respectively curved inwards, an insole, which is peripherally stitched to the border area of the shoe lining and has two projections longitudinally arranged at two sides respectively attached to the bottom side of the bottom side edges of the shoe lining and defining with the bottom side edges of the shoe lining a plurality of gaps for ventilation, and a pad, which has a layer of waterproof and breathable material and is bonded to the whole area of the outside wall of the insole and a part of the shoe lining with a layer of non-waterproof and breathable glue.