This chapter reviews the very recent progresses obtained so far, thanks to the Large Eddy Simulation technique, to discuss the limitations and identify the key issues which have to be overcome. It provides the physical description of the wave breaking process in detail. Waves are generated in the ocean when wind blows and modifies the water surface. Most often, when the wind blows with a certain fetch, the surface of the water oscillates randomly to form short-crested wind waves; whereas far from the windy zone, the wave motion is organized into fully developed and coherent waves to form the swell. Experimental observations made over the last 30 years allowed significant progress to the understanding of flow physics and its consequences on the littoral zone, in terms of induced currents, sediment suspension, and subsequent erosion or accretion phenomena. The computational domain is partitioned at the beginning of the code execution in order to reduce the memory space required.