The wave attenuation by floating breakwaters in high amplitude waves, which can lead to wave overtopping and breaking, is examined by numerical simulations. The governing equations, the Navier-Stokes equations and the continuity equation, are calculated in a fixed Cartesian grid system. The body boundaries are defined by the line segment connecting the points where the grid line and body surface meet. No-slip and divergence free conditions are satisfied at the body boundary cell. The nonlinear waves near the moving body is defined using the modified marker-density method. To verify the present numerical method, vortex induced vibration on an elastically mounted cylinder and free roll decay are numerically simulated and the results are compared with those reported in the literature. Using the present numerical method, the wave attenuations by three kinds of floating breakwaters are simulated numerically in a regular wave to compare the performance.