High pressure water jet technology is an unconventional concrete crushing technology. In order to reveal the mechanism of high pressure water jet impacting concrete, it built a three-dimensional numerical model of high pressure water jet impacting concrete based on fluid mechanics and damage mechanics. And the numerical model was verified by theoretical analysis and experiments. Based on this model, it studied the stress characteristics in concrete under high pressure water jet impacting at different time, and quantified the damage evolution rules in concrete along the water jet radial direction. The results can provide theoretical basis and guidance for the high pressure water jet crushing concrete technology.