The evaluation of the wave-induced liquefaction potential is particularly important for coastal engineers involved in the design of marine structures. Most previous investigations of the wave-induced liquefaction have been limited to two-dimensional non-breaking waves. In this paper, the integrated three-dimensional poro-elastic model for the wave-seabed interaction proposed by [Zhang, H., Jeng, D.-S., 2005. An integrated three-dimensional model of wave-induced pore pressure and effective stresses in a porous seabed: I. A sloping seabed. Ocean Engineering 32(5/6), 701-729.] is further extended to simulate the seabed liquefaction potential with breaking wave loading. Based on the parametric study, we conclude: (1) the liquefaction depth due to breaking waves is smaller than that of due to non-breaking waves; (2) the degree of saturation significantly affects the wave-induced liquefaction depth, and no liquefaction occurs in full saturated seabed, and (3) soil permeability does not only significantly affect the pore pressure, but also the shear stresses distribution.