Dean (1965) proposed the use of the root mean square error (RMSE) in the dynamic free surface boundary condition (DFSBC) and kinematic free-surface boundary condition (KFSBC) as an error evaluation criterion for wave theories. There are well known wave theories with RMSE more than 1%, such as Airy theory, Stokes theory, Dean’s stream function theory, Fenton’s theory, and trochodial theory for deep-water waves. However, none of them can be applied for deep-water breaking waves. The purpose of this study is to provide a closed-form solution for deep-water waves with RMSE less than 1% even for breaking waves. This study is based on a previous study (Shin, 2016), and all flow fields were simplified for deep-water waves. For a closed-form solution, all Fourier series coefficients and all related parameters are presented with Newton’s polynomials, which were determined by curve fitting data (Shin, 2016). For verification, a wave in Miche’s limit was calculated, and, the profiles, velocities, and the accelerations were compared with those of 5th-order Stokes theory. The results give greater velocities and acceleration than 5th-order Stokes theory, and the wavelength depends on the wave height. The results satisfy the Laplace equation, bottom boundary condition (BBC), and KFSBC, while Stokes theory satisfies only the Laplace equation and BBC. RMSE in DFSBC less than 7.25×10-2% was obtained. The series order of the proposed method is three, but the series order of 5th-order Stokes theory is five. Nevertheless, this study provides less RMSE than 5th-order Stokes theory. As a result, the method is suitable for offshore structural design.