The Large Eddy Simulation (LES) of the wave breaking over a muddy seabed is carried out with a Coupled Level Set and Volume Of Fluid (CLSVOF) method to capture the interfaces.The effects of the mud on the wave breaking are studied.The existence of a mud layer beneath an otherwise rigid bottom is found to have a similar effect as an increase of the water depth.As compared with the case of a simple rigid bottom,the inception of the wave breaking is evidently delayed and the breaking intensity is much reduced.The dissipation of the wave energy is shown to have very different rates before,during and after the breaking.Before and after the breaking,the mud plays an important role.During the breaking,however,the turbulence as well as the entrainment of the air also dissipate a large amount of energy.