By a flow visualization of a plunging breaker on 1/20 slope beach in a wave tank, an existence of 2nd and 3rd horizontal vortices(Miller, 1976) and slanting vortex (Nadaoka et al., 1986) is confirmed. A MAC method is applied to simulate a violent motion after an impinging of a jet from a crest of a plunging breaker on the trough surface. The calculated maximum water particle velocity in the jet is found to reach three times the linear long wave celerity. Values of circulation of the first four horizontal vortices are calculated and their changes in time are discussed.