A　frequency-domain　finite　element　model　is　proposed　to　evaluate　seismic　response　of　breakwater-seawater-seabed-bedrock　system　with　full　consideration　of　interactions　among　them.　The　frequency-domain　model　contains　near　field　finite　element　model,　accurate　absorbing　boundary　condition　(ABC)　and　seismic　wave　input.　Firstly,　the　accurate　ABC　on　the　truncated　boundaries　is　applied　to　simulate　the　far　field　of　infinite　domain.　Discretizing　for　wave　equation　of　the　fluid-poroelastic-solid　media　in　the　depth　direction,　and　using　analytical　methods　in　the　remaining　coordinate　direction,　the　accurate　ABC　is　mathematically　derived　without　introducing　any　approximate　assumptions.　Secondly,　the　equivalent　input　seismic　loads　on　the　ABC　are　obtained　by　one-dimension　(1D)　response　of　free　field.　Combining　of　the　proposed　ABC,　equivalent　input　seismic　loads,　and　near　field　finite　element　equation,　the　coupled　model　to　evaluate　the　seismic　response　of　breakwater-waterseabed-bedrock　system　is　obtained.　Numerical　examples　indicate　that　the　proposed　model　is　accurate　and　efficient.　Finally,　the　proposed　model　is　used　to　investigate　effects　of　slope　angle　of　breakwater,　water　depth　and　seabed　soil　properties　including　seabed　porosity,　permeability　coefficient　and　shear　modulus　on　seismic　response　of　breakwater,　and　the　momentary　liquefaction　of　seabed.