An actuating breathable material structure is disclosed and includes a supporting main body, a plurality of actuating breathable units and a plurality of micro processing chips. The supporting main body is made of a supporting matrix. The plurality of actuating breathable units and the plurality of micro processing chips are compounded and are integrally formed with the supporting matrix into one piece. By controlling the actuation of the plurality of actuating breathable units through the plurality of micro processing chips, a breathing effect resulting from gas transportation in a specific direction is performed.