Recently, the integrated development of wave energy converters and breakwaters has become popular, moving from traditional passive wave absorption to active energy capture. In this study, rectangular heaving buoys are considered as floating breakwater modules to absorb wave energy. A numerical wave tank is established based on Reynolds Averaged Navier-Stokes equation and User-Define-Function in ANSYS-Fluent commercial software. The numerical results show that incident wave conditions and submerged depth have significant effects on the heaving performance and wave energy absorption of a rectangular buoy. Flow structures around the buoy are shown to exhibit flow separations and vortex shedding, which can provide more information on buoy optimization. Power take-off (PTO) reaction forces are assumed to be a linear function of the translation velocities of the buoy. Numerical results demonstrate that a suitable PTO module can improve the wave power absorption by up to 34.2% for certain buoy and wave conditions, which is valuable for further investigations. reliable data and valuable information for the designer. A buoy with heaving and pitching motion was tested and the dynamic properties were used for numerical model validation [7,8]. Experimental measurements of the interactions of a taut moored floating body were conducted under extreme wave conditions, with the aim of representing the wave energy converter in survivability mode [9].Falnes analyzed the heaving motion of WECs using potential flow theory with boundary element methods [10]. Heikkinen considered the effects of phase shift, cylinder radius, wave height, and period on the efficiency of a submerged pitch-type cylinder wave energy converter [11]. Several studies gave further insight into the influences of damping or PTO components on the hydrodynamic characteristics of point absorber wave energy converters, and proposed several effective control strategies [12][13][14][15][16][17]. Evans et al. and Davis et al. considered the limits of theory assumptions; for example, assuming the flow to be linear and irrotational and neglecting viscosity effects might be a reason for considerable discrepancies with a practical system [18,19].With the rapid development of the computer and computational fluid dynamics (CFD) techniques, to date, several software applications have been developed based on linear wave theory and radiation or diffraction models, such as ANSYS-Aqwa [20], WAMIT [21], and Hydrostar [22]. However, computational fluid dynamic (CFD) methods based on the Navier-Stokes (NS) equation model were found to be a promising approach for non-linear hydrodynamic characteristics between waves and floating bodies, viscous flow separations, and even possible wave overtopping and breaking [23]. The NS equation model often recruits the moving boundaries between solids and fluids and deforming meshes. It should be mentioned that the CFD techniques are growing popular as research tools for maritime structures, and a good deal of literature exists with respect to wave...