In offshore, various external forces such as wind force, tidal current and impulsive breaking wave force act on offshore wind tower. Among these forces, impulsive breaking wave force is especially more powerful than other forces. Therefore, various studies on impulsive breaking wave forces have been carried out, but the soil reaction are incomplete. In this study, the p-y curve is used to calculate the soil reaction acting on the offshore wind tower when an impulsive breaking wave force occurs by typhoon. The calculation of offshore wind tower against impulsive breaking wave force is applied for the multi-layered soil. The results obtained in this study show that although the same wave height is applied, the soil reaction generated by impulsive breaking wave force is greater than the soil reaction generated by wave force.