This report describes advanced deformation scheme for breaking waves, and the results of breaking wave simulation. A three-dimensional numerical wave tank was developed. This code is also adapted to the parallel computing system and multi grid size system, so that the problem is more efficiently solved. This code is called ‘CADMAS-SURF/3D’(SUper Roller Flume for Computer Aided Design of MAritime Structure in 3D). At first, the accuracy of prediction of breaking point was checked in the wave flume, and the validity was verified due to comparison of the Goda's breaking index. Then, the performance of 3 dimensional breaking problems was tried. Two types of submerged breakwater were installed in our Tank. Results were qualitatively good agreement with experiments.