While facing polluted environments one does not need extreme breath filtering protection all the time. Methods of the art hardly focus on breathability aspect while working on smart masks. Embodiments of the present disclosure provide a system and method for context aware networked mask with dynamic air impedance for optimum breathability. The system provides a smart mask that regulates the air inlet (by modulating the position / pore size of filtering membrane or by using resizable gel) as per the prevalent risk at that instance. The context aware mask with a mesh network, disclosed herein, comprises sensors and processing unit, which use contextual information and Artificial Intelligence to develop models for generating alerts along with mechanism of dynamically regulating the pore size to ensure breathability by adjusting air impedance.