The high pressure waterjet is widely applied for mine industry, mechanical manufacture, environmental engineering, and medicine field due to its particular characteristic. Recently, the application of high pressure waterjet for gas drainage in mine has been receiving increasing attention with the development of exploitative technology. The micro-damage mechanism of coal under high pressure water jet is key to drain gas effectively. Based on damage mechanics and rock dynamics, the paper analyzed the micro-structure deformation and damage of rock and the impulsive effect under high pressure water jet and developed the dynamic model. Further, on the assumption of that rock was homogeneous and isotropic, a computational model was established based on the Arbitrary Lagrangian Eulerian (ALE) fluid-solid coupling penalty function method. The rock damage under high pressure water jet was simulated by the dynamic contact method. The results showed that the damage and breakage of ruck was mainly attributed to impacting effect and was characterized by local effect, and the evolvement of rock breakage went through three stages and the figure of rock breakage trended a funnel. On the whole, numerical results agreed with experimental results.