Abstract: An assembly for damping sea waves that constitutes a floating breakwater for protecting a sea wall. A plurality of vertical pilings extend into the sea bed and are spaced apart from each other and extend parallel to the sea wall. Automobile tires are positioned about the pilings and are supported by a platform made of struts on opposite sides of the pilings that extend parallel to the sea wall, with transverse stringers maintaining the struts in parallel and spaced relationship and also free to move vertically with respect to the pilings. The combined buoyancy of the tires and platform is such that the top surfaces of the tires are positioned substantially at the surface of the sea. A support beam structure is attached to the pilings generally along the tops thereof and interconnects the pilings, together with rigid tieback members that connect the pilings to the sea wall, all to aid in maintaining the pilings in vertical and spaced-apart relationship.