The present invention provides a waterproofing sound-transmitting film which comprises a polytetrafluoroethylene (PTFE) porous film and the waterproofing properties of which have been further improved while keeping the sound-transmitting properties as much intact as possible. The waterproofing sound-transmitting film comprises a PTFE porous film, the PTFE porous film being composed of a first porous layer and a second porous layer that has been laminated to the first porous layer on the basis of a binding power acting between the PTFE matrixes. The first and second porous layers are constituted of PTFE having a number-average molecular weight as determined by the standard specific-gravity method of 5.0*10<7> or higher. The first porous layer and/or the second porous layer has an average pore diameter of 1 [mu]m or smaller. The waterproofing sound-transmitting film has a surface density of 1 to 10 g/m<2> and a tensile strength of 10 to 100 MPa, and the value obtained by dividing the piercing strength of the waterproofing sound-transmitting film by the surface density of the film is 25 to 50 kPa*m<2>/g.