High winds in a typhoon over the ocean can produce substantial amounts of spray in the lower part of the atmospheric boundary layer, which can modify the transfer of momentum, heat, and moisture across the air-sea interface. However, the consequent effects on the boundary layer structure and the evolution of the typhoon are largely unknown. The focus of this paper is on the role of sea spray on the storm intensity and the structure of the atmospheric boundary layer. The case study is Typhoon Imbudo in July 2003. The results show that sea spray tends to intensify storms by increasing the sea surface heat fluxes. Moreover, the effects of sea spray are mainly felt in boundary layer. Spray evaporation causes the atmospheric boundary layer to experience cooling and moistening. Sea spray can cause significant effects on the structure of boundary layer. The boundary-layer height over the eyewall area east to the center of Typhoon Imbudo was increased with a maximum up to about 550 m due to sea spray, which is closely related with the enhancements of the heat fluxes, upward motions, and horizontal winds in this region due to sea spray.