With the assumption of the diffusion dominated flow, a numerical model has been developed for undertow and turbulence structure under the breaking wave by using the $textsc{k}$-$varepsilon$ turbulence model. Undertow is a strong mean current which moves seqwards below the level of wave trough in the surf zone. The turbulence, generated by wave breaking in the roller, spreads and dissipates downwards. The governing equations are composed of the equation of motion with the period-averaged shear stress due to waves; $textsc{k}$- and $varepsilon$-equations with the turbulence energy Production due to wave breaking. They are discretised by the three-level fully implicit scheme, which can be solved by using Thomas algorithm. The model gives good agreements with measurements except for the station that is closest to the breaking point.