The wave characteristics affecting coastal sediment transport include wave height, wave period and breaking wave direction. Wave height is a critical factor in determining the amount of sediment transport in the coastal area. The force of sediment transport is much more intense under breaking waves than under non-breaking waves. Breaking waves exhibit various patterns, principally depending on the incident wave steepness and the beach slope. Based on the equations of conservation of mass, momentum and energy, a theoretical model for wave deformation in and outside the surf zone was obtained, which is used to calculate the wave shoaling, wave set-up and setdown and wave height distributions in and outside the surf zone. The analysis and comparison were made about the breaking point location and the wave height decay caused by the wave breaking and the bottom friction. Flume experiments relating to the spilling wave height distribution across the surf zone were conducted to verify the theoretical model. Advanced wave maker, data sampling devices and data processing system were utilized in the flume experiments with a slope covered by sands of different diameters to facilitate the observation and research on the wave transformation and breaking. The agreement between the theoretical and experimental results is good.