In this study the mechanical performance of the new wave dissipating block is evaluated through experiment and numerical analysis. Also, by selecting adequate reinforcement, the improvement of the structural performance is examined. The reinforcement is designed by predicting the amount of tensile force and the location where the tensile stress develops in the new wave dissipating block through numerical analysis. The new wave dissipating block is reinforced with the ordinary steel bars and the fiber reinforced plastic(FRP) bars which have advantages in ocean environment in terms of corrosion and fatigue. The test result shows that the fracture resistance of the un-reinforced concrete block is 350 kN which is about 6.2 times that of the weight of the block. All the test blocks which are reinforced by either steel of FRP bars show strength capacity of over 900 kN which is the maximum load of the test equipment. Although the single reinforcement with larger-diameter bars has advantage in terms of construction convenience, it is recommended to use multiple number of smaller-diameter bars in order to reduce the crack width.