The invention relates to a waterproof warming breathable artificial leather with good comfortableness. The artificial leather comprises a substrate (1), a foam layer (2) and a surface layer (3) which are bonded together, the external surface of the surface layer (3) is provided with a plastic film (4), the internal surface of the substrate (1) is provided with a velvet surface (5), the substrate is made of a fabric, the fabric is formed through 1/1 plain weaving of viscose filaments and silk filaments, and the filament diameter of the viscose filaments is 0.8-1.5[mu]m. The artificial leather has the advantages of long service life, large application range, and good breathability and comfortableness.