This invention, while maintaining the high water resistance and high permeability, can show the property of desire, resin processing to the sheet condition complex of the refined cellulose fiber and the nonwoven fabrics, it designates that it can, offers the production manner of the water-proof high permeability compound sheet and this water-proof high permeability compound sheet as purpose. The water-proof high permeability compound sheet by this invention can the refined cellulose fiber (MFC) with by administering resin treatment to the refined cellulose fiber nonwoven fabrics complex which has the three-tiered structure of MFC formation, MFC nonwoven fabrics coexistence formation and the nonwoven fabrics formation which from the nonwoven fabrics are formed, when the MFC aspect the upper surface, designating the nonwoven fabrics surface as lower back, resin formation (A), resin MFC coexistence formation (B), MFC nonwoven fabrics coexistence formation (C) and it features that nonwoven fabrics formation (D) consists of 4 layer system from the surface facing toward back.本発明は、高い耐水性と、高い通気性を維持しつつ、所望の特性を発揮し得る、微細化セルロース繊維と不織布とのシート状複合体に樹脂加工して得られる、耐水性高通気性複合シート及びこの耐水性高通気性複合シートの製造方法を提供することを目的とする。本発明による耐水性高通気性複合シートは、微細化セルロース繊維(MFC)と不織布とから構成されるMFC層、MFC・不織布共存層及び不織布層の3層構造をもつ微細化セルロース繊維・不織布複合体に樹脂加工を施すことによって得られる、MFC面を上表面、不織布面を下裏面としたときに、表面から裏面に向かって樹脂層(A)、樹脂・MFC共存層(B)、MFC・不織布共存層(C)及び不織布層(D)の4層構造からなることを特徴とする。