Waterproof and breathable (W&B) clothing can not only protect the wearer from external rain, snow, and harmful liquids, but also provide a good level of comfort, and has been used in various applications, including sportswear, raincoats, and protective work wear. W&B membranes function as the main core layer, including thermoplastic polyurethane (TPU) nonporous and polytetrafluoroethylene (PTFE) porous membranes. TPU membranes can provide a higher level of protection but discomfort for the wearer. Although PTFE membranes have better performance, the technical monopoly and difficulty in recycling limit their wide application. Electrospinning as an effective strategy to fabricate W&B membranes has attracted considerable interest due to the small pore size, high porosity, and controllable porous structure. In this chapter, we will give an overview of the electrospun W&B membranes fabricated from various polymers, and describe the design of porous structure and surface wettability, which will dramatically improve the performance of the electrospun W&B membranes.