In case of the seabed around and under gravity structures such as submerged breakwater is exposed to a large wave action long period, the excess pore pressure will be generated significantly due to pore volume change associated with rearrangement soil grains. This effect will lead a seabed liquefaction around and under structures as a result from decrease in the effective stress. Under the seabed liquefaction occurred and developed, the possibility of structure failure will be increased eventually. In this study, to evaluate the liquefaction potential on the seabed quantitatively, numerical analysis was conducted using the expanded 2-dimensional numerical wave tank model and the finite element elasto-plastic model. Under the condition of the regular wave field, the time and spatial series of the deformation of submerged breakwater, the pore water pressure (oscillatory and residual components) and pore water pressure ratio in the seabed were estimated.