A breathable item of clothing and a breathable insert for items of clothing, the item of clothing includes an external enclosure, the surface of which has at least one opening for evacuating perspiration in the vapor phase in an upper region of the item of clothing, a breathable external covering having a structure for the external retention of water, impurities or others, an internal layer to be directed toward the body of the user of the item of clothing, forming an interspace due to the spacing of the external covering from the body of the user, for the passage of perspiration in the vapor phase, produced by the body and channeled within the interspace, to the external covering. The external covering, structure for external retention of water, impurities or others, and the internal layer are placed in a breathable preassembled insert.