Characteristics of suspended sediment concentration of equilibrium and non-equilibrium state caused by waves and currents are investigated by conducting a movable bed experiments in wave tanks. In the region where a downward flux of suspended sediment is larger than a upward flux, time-averaged vertical distribution of suspended sediment does not indicate logarithmic distribution. A new numerical procedure for predicting time-averaged suspended sediment concentration is also proposed based on two-dimensional advective diffusion equation by applying a split-operator approach. It is found that the unposed procedure can predict measured distribution of suspended sediment satisfactorily.