A breathable and impermeable diaper, comprising a diaper body (1) that is composed of at least two absorbent composite layers and an impermeable layer, a plurality of through holes (2) being provided at a middle portion of the diaper body (1), and a breathable and impermeable device being embedded in each through hole (2). The breathable and impermeable device is a 工-shaped cylinder (5), and a flow blocking layer (8) is provided at a lower bottom portion of the 工-shaped cylinder (5), while a plurality of ventilation holes (7) are provided on the flow blocking layer (8). The breathable and impermeable diaper has good air-permeability and fluid-impermeability, solves the problems in existing diapers wherein air permeability is poor, temperature is high and moisture is high, and has a simple structure and low production costs.