The deep embossed breathable PE film is produced by casting process. The breathable particle material is blended and extruded through casting process. After the setting process is finalized, the breathable film is stretched by the equipment to make it breathable. Secondary heating is carried out for deep embossing pattern setting,According to the above process produced by the film in the air permeability and at the same time has the effect of deep pressure, film feel soft, high stiffness, high permeability, high strength, good waterproof performance.