International audienceThe scope of this work is to present and discuss the results obtained from simulating three-dimensional plunging breaking waves by solving the Navier-Stokes equations, in air and water, coupled with a dynamic subgrid scale turbulence model (Large Eddy Simulation, LES). An original numerical tool is used for the complete description of the plunging breaking processes including overturning, splash-up and the occurrence of air entrainment. The first part of the paper is devoted to the presentation and the validation of the numerical models and methods. Initial 3D conditions corresponding to unstable periodic sinusoidal waves of large amplitudes in periodic domains are then used to study further the ability of the numerical model to describe accurately the air entrainment occurring when waves break. The numerical results highlight the major role of this phenomenon in the energy dissipation process, through a high level of turbulence generation. The numerical model represents a substantial improvement in the numerical modelling of breaking waves since it includes the air entrainment process neglected in most previous existing models

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