The scope of this paper is to show the results obtained for the Large Eddy Simulations (LES) of three-dimensional regular waves shoaling and breaking over a sloping beach, by solving the Navier-Stokes equations in air and water. The interface tracking is achieved by a Lax-Wendroff TVD scheme, which is able to handle with interface reconnections. The breaking processes including shoaling, overturning, splash-up and air entrainment, will be presented and discussed.