Does polyurethane leather breathe

PU Leather does not breath as the layer of synthetic polyurethane does not allow moisture to move through it. The reason leather can stay in good condition through wear and wetness is it can rid itself of moisture. The polyurethane layer cover also does not age or wear. The thin layer of leather used un the polyurethane was normally a useless thin layer of leather before it was used as the under layer in PU leather.