This creation provides a waterproof and breathable thermal compress, which includes: a thermal insulation fiber layer, which is used for heat storage and insulation, and is used to directly or indirectly cover a heat source, such as: a thermal compress bag; a low moisture permeability fiber layer It is arranged on one end face of the thermal insulation fiber layer, the thermal insulation fiber layer guides the heat of the heat source to the low moisture permeability fiber layer; a contact layer, the contact layer is arranged on the other end surface of the low moisture permeability fiber layer In order to enhance the touch of this creation; by this, the insulation fiber layer of this creation has the characteristics of heat insulation, so that the heat is not easily dissipated quickly, and the heat is gradually transferred to the low moisture permeability fiber layer, so as to prolong the time that can be compressed The low moisture permeability fiber layer is based on its low moisture permeability, which makes the heat conduction more moderate, suitable for the skin of the human body, so as to prevent burns; and the thermal insulation fiber layer and the low moisture permeability fiber layer have the characteristics of easy to dry It can be dried quickly after washing, so as to improve its applicability and reduce the energy consumption during drying, so it also has the effect of energy saving and environmental protection.本創作係提供一種具防水透氣之熱敷巾,其包含:一保溫纖維層,其係用以蓄熱保溫,並係用以直接或間接包覆一熱源,如:熱敷袋;一低透濕纖維層,其係設置於該保溫纖維層之一端面,保溫纖維層係將熱源之熱量導引至低透濕纖維層;一接觸層,該接觸層係設置於該低透濕纖維層之另一端面,以提升本創作之觸感;藉此,本創作之保溫纖維層則係具有保溫之特性,使熱量不易快速散除,並將熱量逐漸傳導至低透濕纖維層,以延長可熱敷之時間,而低透濕纖維層係藉其低透濕之特性,使熱之傳導量較為適中,以適用於人體之皮膚,使防止燙傷;且保溫纖維層及低透濕纖維層具有易乾之特性,於使用洗滌後可快速乾燥,藉以提升其適用性,並可降低烘乾時對能源之消耗,故亦具有節能環保之功效者。