A 3D Corrected MPS (CMPS [1]) method has been proposed for refined simulation of a plunging breaker and resultant splash-up The enhanced performance of the 3D-CMPS method with respect to the 3D-MPS method [2] has been Shown by simulating a plunging breaker on a plane slope Furthermore, the parallelization of 3D-CMPS method with two different solvers of simultaneous linear equations has been performed to enhance the computational efficiency of the calculations