The invention discloses gas-permeable waterproof shoe upper leather. The shoe upper leather comprises a shoe upper leather body, and the shoe upper leather body comprises waterproof film, a gas-permeable layer, a leather base layer, a lining layer and a high gloss layer; the top of the shoe upper leather body is provided with the waterproof film, the top of the waterproof film is fixedly providedwith the high gloss layer, the bottom of the waterproof film is fixedly provided with the gas-permeable layer, a plurality of gas-permeable holes are formed in the gas-permeable layer and run throughthe gas-permeable layer, the bottom of the gas-permeable layer is fixedly provided with the leather base layer, and the bottom of the leather base layer is fixedly provided with the lining layer; thewaterproof film is made of a polymer waterproof material, the circular gas-permeable holes are formed at equal intervals, the lining layer is made of a non-woven fabric material, and the high gloss layer is a high gloss waxing layer. The shoe upper leather can prevent water and is good in gas permeability, so that made shoes are comfortable to wear and conveniently meet the demands of people, andthe shoe upper leather is simple in overall structure, low in cost, high in practicability and easy to popularize.