Microporous sheets or molded articles, permeable to water vapor are prepared from sedimenting and redispersible aqueous polyurethanes. The dispersions are in microgel form, the particles having an average minimum diameter of from 2 to 500 microns, preferably 8 to 100 microns. A second component binds the microgel together without impairing the microporosity. The products of the invention are useful as artificial leather in the preparation of raincoats, handbags, belts, shoes, upholstery and also as vibration and sound-damping materials.