The invention relates to the field of base materials of medical supplies, in particular to a breathable medical 
adhesive tape base material and a manufacturing method thereof. The manufacturing method of the breathable medical 
adhesive tape base material comprises the following steps: (1) carrying out mild pulping treatment on wood pulp fibers, increasing degree of beating by 2-8 degrees of SR, mixing the wood pulp fibers with 
polyester fibers and water-soluble fibers, and adding a 
wet strength agent in mixed fibers; (2) manufacturing paper by using the mixed fibers through a cylinder 
paper machine or an inclined wire 
machine, carrying out enhancement through surface 
sizing, and 
drying and reeling to obtain finished products, wherein the 
mass percents of the wood pulp fibers, the 
polyester fibers and the water-soluble fibers respectively account for 50-75%, 20-45% and 1-5% of the 
mass percent of fibers in breathable medical 
adhesive tape paper, and the sum of the 
mass percents of the various components is 100%. A manufacturing process of the method is simple, and the prepared medical adhesive tape base material has the characteristics of high strength, good flexibility, high bulk, high breathability, good evenness and easiness in tearing.