Breaking surge waves are highly turbulent three-dimensional (3D) flows, which occur when the water flow encounters a sudden change in depth or velocity. The 3D turbulent structures across a breaking surge are induced by the velocity gradient across the surge and phase discontinuity at the front. This paper examined the turbulent structures in breaking surge waves with Froude numbers of 1.71 and 2.13 by investigating the air entrainment and perturbation patterns across the surge front. A combination of the Volume Of Fluid (VOF) method and Large Eddy Simulation (LES) was utilized to capture air entrainment and turbulent structures simultaneously. The 3D nature of the vortical structures was simulated by implementing a spanwise periodic boundary. The water surface perturbation and air concentration profiles were extracted, and the averaged air concentration profiles obtained from the numerical simulations were consistent with laboratory observations reported in the literature. The linkage between turbulent kinetic energy distribution and air entrainment was also explored in this paper. Finally, using quadrant analysis and the Q-criterion, this paper examined the role of the spanwise perturbations in the development of turbulent structures in the surge front.