The smoothed particle hydrodynamics (SPH) method is an entirely Lagrangian and truly meshless numerical tool that is inherently suitable for simulating violent viscous free-surface flows, whilst it usually renders considerable simulation time when solving large-scale engineering problems. The high-order spectral (HOS) method is an accurate and very efficient numerical tool for modeling a large-scale inviscid gravity wave field, whilst it is hard to tackle complex physical phenomena due to the dependence on the potential flow theory. This paper aims to propose a viscous-potential coupled and graphics processing unit accelerated numerical model for establishing a high-fidelity and high-efficiency numerical wave tank. In this coupling scheme, the SPH method is applied in the near-field where violent physical processes exist to accurately capture complex free-surface behaviors such as overturning and breaking, whilst the HOS method is applied in the far-field where the water undergoes gentle motion to efficiently generate a desired gravity wave. A dedicated SPH–HOS coupling interface is also presented to accurately transmit the flow information from the HOS side to the SPH side. Meanwhile, an SPH–HOS buffer region with several key techniques is also proposed to ensure a successful coupling between the two numerical methods. Different benchmarks demonstrate that the present SPH–HOS coupling method absorbs the respective advantages of the two numerical methods and shows great feasibility and reliability in solving hydrodynamic problems involving gravity wave generation, propagation, deformation, and its interaction with marine structures.