Particle methods have been widely used in coastal engineering. However, in most cases, implicit LES by omitting sub-particle-scale (SPS) viscosity, in which existence of pressure fluctuation might play some role as a pseudo viscosity, has been conducted. But as the accurate particle methods for attenuation of pressure fluctuation have been developed, explicit description of SPS turbulence has been highlighted. In this study, the SPS turbulent model is introduced into the accurate particle method, namely CMPS-SBV-HS-HL-ECS method. A benchmark test to examine the performance of the model is conducted in a free jet condition. Then, a simulation of wave breaking is implemented by the proposed model to examine its validity by comparison with previous experiment and conventional MPS-method.