The 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. Recent progress in computational capabilities has allowed us to run fine three-dimensional simulations, giving us the opportunity to study for the first time fine vortex filaments generated during the early stage of the wave breaking phenomenon. To date, no experimental observations have been made in laboratories, and these structures have only been visualised in rare documentary footage (e.g. BBC 2009 South Pacific. Available on YouTube, 7BOhDaJH0m4). These fine coherent structures are three-dimensional streamwise vortical tubes, like vortex filaments, connecting the splash-up and the main tube of air, elongated in the main flow direction. The first part of the paper is devoted to the presentation of the model and numerical methods. The air entrainment occurring when waves break is then carefully described. Thanks to the high resolution of the grid, these fine elongated structures are simulated and explained.