Wave interaction with submerged permeable breakwater involves wave reflection，wave transformation，wave overtopping and wave breaking，which is a complex nonlinear problem of turbulent flow and seepage flow．Based on the improved MPS method，we apply Drew’s governing equations of two phase flow in porous media，derive source term equation of Poisson pressure equation of seepage water pressure suitable for particle method，introduce SPS turbulence model into the model to simulate the turbulent effect inside and outside porous media，establish a vertical two-dimensional MPS method numerical calculation model of turbulent seepage flow，simulate wave propagation and deformation over the submerged permeable breakwater，and analyze the distribution characteristics of velocity and pressure fields and well wave energy dissipation around the submerged permeable breakwater. The results show that the model can reproduce the complex flow field and pressure distribution around the submerged permeable breakwater，alleviate the problem of pressure oscillation and particle distribution at the fluid-solid interface，and achieve high simulation accuracy.