In this study, flow and creation and dissipation of vorticity around rectangular floating breakwater is investigated both experimentally and numerically. The PIV system(Particle image velocimetry) is employed to obtain the velocity field in the vorticity of rectangular structure. The numerical model, combined with ${kappa}-{varepsilon}$ turbulence model and the VOF method based on RANS equation, is used to analyze the turbulence structure. In the results of this study, the vorticity is found around conner of rectangular structure at all time domain, and creation and dissipation of vorticity are closely related to wave period. Separation points of phase of vortex due to flow separation for longer period waves are faster then for shorter period waves.