A breathable waterproof structure, made from a waterproof layer, mounted on an exterior wall side, that is a composite of a spun bonded non-woven sheet material with a resin layer on an interior surface of the sheet material; and a vent layer-forming member that is a corrugated spun bonded non-woven sheet material that is integrally attached to the waterproof layer by being multiply spot-adhered via the valleys of the corrugations and thereby generating the vent layer with a designated gap with the waterproof layer.