The waterproof/breathable moisture transfer liner for alpine, snowboard and hiking includes an inner liner selected from technically advanced fabrics which are carefully selected. A series of layers are provided outside the inner liner including foam material and insulated nonwoven layers, breathable membranes, a supportive mesh included in a moldable foam, or moldable a spacer material and an outer shell fabric. The applicability of the liner to alpine boots, snowboard boots, cross country boots, hiking boots, protective gear, helmets, bouldering shoes, paddling apparel and gear along with appropriate variations for each application are disclosed.