Wave energy dissipation and energy transfer between wave components, during the directional wave breakings, are investigated. Directional incipient and plunging breakers were generated by focusing the multi-frequency and multi-directional wave components at a designed location, based on a constant wave amplitude and a constant wave steepness frequency spectrum. The time series of surface wave elevation was measured at 9 different locations around the wave focusing point, using a wave gauge array. In order to examine the variation of the directional spreading function, the horizontal velocity of fluid motion was also measured. By comparing energy spectrums, before and after the breaking, the characteristics of energy dissipation and energy transfer, caused by wave breaking, are investigated. Their dependencies on directionality, as well as frequency, are analyzed. The breakings significantly dissipate wave energy, through energy transfer, in the upper region of the peak-frequency band, while enhancing wave energy in the low-frequency band.