A waterproof and breathable sole for shoes, having a structure that includes a mid-sole component with a membrane made of a material that is impermeable to water and permeable to water vapor and connected in spots with a lower protective layer made of a material that is resistant to hydrolysis, water-repellent, breathable, and/or perforated. A tread made of perforated elastomer is joined perimetrically and hermetically to the component. The membrane is associated with the protective layer by a thermoreactive adhesive.