S. Di Giorgio, S. Pirozzoli, and A. Iafrati, Vorticity dynamics in breaking waves Numerical investigation of the breaking of a 3D steep periodic wave is conducted with a primary focus on the vorticity dynamics and energy dissipation mechanisms. Simulations are performed at the same Weber number and different Reynolds numbers. The analysis covers the bubble size distribution, its evolution in time, and viscous dissipation. Particular attention is paid to the analysis of the "vortex sheets", i.e. zones of locally nearly two-dimensional shearing motion, and their role on the development of vortex tubes. Whereas the total energy fraction dissipated by the breaking is about independent of the Reynolds number, the vorticity dynamics, the dissipation mechanisms, and the interaction between bubbles and vortex structures are shown to be remarkably different.