Based on the theory of nonlinear dynamic finite element, the control equation of coal and water jet was acquired in the coal breaking process under a water jet. The calcu-lation model of coal breaking under a water jet was established; the fluid-structure cou-pling of water jet and coal was implemented by penalty function and convection calculation. The dynamic process of coal breaking under a water jet was simulated and analyzed by combining the united fracture criteria of the maximum tensile strain and the maximal shear strain in the two cases of damage to coal and damage failure to coal.