The non-rigid microporous PVC films are prepared by mono-axially stretching nonporous sheets containing fillers which show an average particle size of 2 to 10 mu m. The nonporous PVC film is generated from paste-like PVC. The influence of recipe components on the mechanical properties, morphological behavior and permeability to water vapor and water was investigated as well as the influence of the stretching ratio. Filled PVC pastes exhibit higher values for viscosity than those of pure polymer mixtures. For processing the compounded paste by means of a doctor blade a low viscosity is required meaning the amount of filler is limited by the resulting paste viscosity. Due to dewetting, the filler initiates the holes of the microporous system during the stretching process. Empirically, a minimum of about 15 vol % filler particles are necessary in order to achieve an interconnected air hole system. Varying the components PVC, plasticiser and filler, PVC membranes could be prepared with high water vapour permeability and high waterproofness simultaneously. To utilize the membranes commercially a continuous preparation process was developed. (C) 2009 Wiley Periodicals, Inc. J Appl Polym Sci 115: 2119-2126,2010