This invention relates to a PU thin covers with waterproof and moisture permeable function, the hydrophilicity of the PEG structure can diffuse the water molecules from the inside of the PU then covers to the outside of the PU thin covers, and then the water molecules at the outer surface of the PU thin covers will be volatilize to achieve the effect of high moisture permeability. Since the PU thin covers containing PEG structure has no perforations, the external water and air cannot directly penetrate into the inside of the PU thin covers to achieve high waterproof effect. Moreover, the PU materials containing PEG structure can use various special manufacturing methods to make the PU thin covers have the best waterproofness, moisture permeability, structural strength, lightness, low cost, low pollution, high environmental value and various functions can be customized.