The invention relates to comfortable bactericidal breathable impact-resistant artificial leather which comprises a base cloth layer (1), a first foamed layer (2) and a surface compact layer (3), wherein the first foamed layer (2) is fixedly bonded to the inner side surface of the surface compact layer (3); the base cloth layer (1) is arranged on the side surface, far away from the surface compact layer (3), of the first foamed layer (2); a second foamed layer (4) and a shock-resistant layer (5) are arranged between the base cloth layer (1) and the first foamed layer (2); through holes (6) are formed in the main body of the artificial leather; a lining layer is arranged on the back side of the base cloth layer, and comprises a lining layer body formed by weaving warp yarns and weft yarns; the warp yarns and the weft yarns are interwoven into a three-up-three-down plain structure; an elastic cotton layer is arranged on the upper surface of the lining layer body. The artificial leather is comfortable, bactericidal, breathable and resistant to impact.