This paper proposes an approach for rendering breaking waves out of large-scale ofparticle-based simulation. Moving particle semi-implicit (MPS) is used to solve the governing equation, and 2D simulation is expanded to 3D representation by giving motion variation using fractional Brownian motion (fBm). The waterbody surface is reconstructed from the outlines of 2D simulation. The splashing effect is computed according to the properties of the particles. Realistic features of the wave are rendered on GPU, including the reflective and refractive effect and the effect of splash. Experiments showed that the proposed method can simulate large scale breaking waves efficiently.