Abstract: Disclosed is a breathing bag, comprising three components, A, B and C. The weight ratio of the three components, A, B and C is 100:90 to 400:1 to 15, wherein the component A comprises PVC, the component B comprises a plasticizer, and the component C comprises a stabilizer. The Component A is a powder, the component B is a liquid, and the component C is a liquid or a powder. The breathing bag is mainly made of PVC, and a certain amount of a plasticizer and a stabilizer are added, so that the breathing bag does not contain natural rubber latexes to which a patient may be allergic; and the production process does not require the use of talcum powder and ammonia, thus reducing the pollution of the environment.