Based on the image you sent, it is difficult to say for sure if the shoes are made of PU leather. PU leather, or polyurethane leather, is a synthetic material that is made to look and feel like leather. It is often less expensive than genuine leather, but it is not as durable.

Here are some things to look for when considering men's breathable outdoor walking sneakers made from PU leather:

• Breathability: Look for shoes with a mesh upper that will allow your feet to breathe.
• Comfort: The shoes should be well-cushioned and have a supportive fit.
• Durability: PU leather is not as durable as genuine leather, so look for shoes with a good quality PU leather upper.
• Traction: The soles of the shoes should have good traction to help you grip different surfaces.

If you are looking for a breathable, comfortable, and durable shoe for outdoor walking, you may want to consider a shoe made from a different material, such as leather or mesh. However, PU leather shoes can be a good option if you are on a budget.