A problem to be solved by the present invention is to provide a moisture-permeable film which is excellent in moisture permeability and water swelling resistance. The present invention relates to a moisture-permeable film formed by a composition containing polyurethane (A) and a hydrophilic acrylic polymer (B). The moisture-permeable film of the present invention is excellent in the moisture permeability and the water swelling resistance. Accordingly, the moisture-permeable film of the present invention can be preferably used as the moisture-permeable film used in producing moisture-permeable waterproof cloth for clothing, medical, and hygiene; and synthetic leather. The hydrophilic acrylic polymer (B) is preferably a polymer of a hydrophilic acrylic monomer (b1) containing an acrylic monomer (b1-1) having an amide group and an acrylic monomer (b1-2) having an oxyethylene group.