Abstract: A material for waterproof clothing devices such as diving suits is provided herein. The material mainly contains a foamed rubber layer sandwiched between a polyurethane (PU) thin layer and a flexible cloth layer. The PU thin layer is coated to the outside surface of the foamed rubber layer by release paper transfer printing and thereby forms a rugged protection cover for the layers beneath. The flexible cloth layer is pressurized to adhere to the inside surface of the foamed rubber layer to provide smooth contact with skin or with other objects. The PU thin layer and the flexible cloth layer possess good elasticity and ductility so that they can be extended and stretched along with the foamed rubber layer.