The present disclosure provides breathable films and method of making the same. The breathable films according to the present disclosure comprise a film layer comprising polymeric composition comprising equal to or less than 60 wt % of a linear low density polyethylene resin which exhibits each of the following properties: (1) a CEF fraction from 70 to 90 C of equal to or greater than 80% of the total CEF fractions; (2) a melt index, I2, measured according to ASTM D 1238 (2.16 kg @190C), in the range of equal to or greater than 2.0 g/10 min and equal to or less than 5.0 g/10 min; and (3) a melt flow ratio, 110/12, of equal to or less than 6.7.