A shoe with a breathable and waterproof sole and upper, including a breathable and waterproof sole, an assembly associated with the sole in an upward region, an external breathable upper, an internal lining and, between them, a breathable and waterproof membrane, and an at least partially perforated or breathable insole, which is joined at least to the upper and to the breathable and waterproof membrane. The shoe thereby has a sole that is joined hermetically and peripherally to the assembly at the connecting region between the upper and the breathable and waterproof membrane.