Because the inelastic impact of high flux, high-energy neutrons on tungsten material in a commercial fusion reactor would drastically decrease the service life and steady-state functioning of the core plasma in the future, it is vital to investigate the damage process. In this paper, a particle sputtering theory approach is used to derive an equation for calculating the sputtering yield of high-energy neutrons by simulating the transport of primary knocked-out atoms (PKA) resulting from inelastic collisions of 14.1 MeV neutrons with tungsten materials at different depth levels, namely Y =∫E0Emaxf(E)*Y(E)dE, where f (E) is the energy probability distribution function of PKA, Y (E) is the sputtering yield at a given energy of PKA particles generated by inelastic scattering collisions, Emax is the maximum kinetic energy of PKA, and E0 is the minimum kinetic energy of PKA (generally taken as 0). According to the result, when the neutron wall load is 1 MW/m2, and the annual average equivalent material wastage is less than 1 nm, sputtering damage to tungsten material can be ignored. However, it must be kept in mind that the reflection of the PKA into the plasma will have an impact on the performance of the plasma confinement system and the damage caused by the PKA's internal energy.