A waterproof breathable sole for shoes, which comprises, for at least part of its extension, at least two structural layers, a lower one provided with a supporting structure so as to form the tread, and an upper one that is permeable to water vapor. The lower layer has portions that are open onto the upper layer. A coating obtained by means of a plasma deposition treatment for waterproofing is provided on the upper layer. A layer is thus obtained that has structural functions and characteristics of resistance to damage and is at the same time waterproof and breathable.