The present invention provides a non-porous, breathable and waterproof transparent plastic film on a plastic substrate and methods for fabricating the same. The film includes a thermoplastic polyester resin, an amphiphilic modifier having a hydrophilic segment that acts as a channel for water vapor transmission through the film connected to a hydrophobic segment that anchors the amphiphilic modifier to a portion of the polyurethane base resin and a compatibilizer. The resultant non-porous, breathable and waterproof transparent plastic film has a water vapor transmission rate (WVTR) or breathability of not less than 250 g/m2/24 hr according to ASTM E96B, and having at least 90% of the transmittance. They are also resistant to liquid penetration and micro-contaminants such as bacteria and virus, making them suitable for broad applications in medical, healthcare and food packaging industries.