The wave boundary layer (WBL) theory from low to extreme winds is improved based on the governing equations of airflow with suspended spray droplets. The modified theory accounts for the vertical variation of turbulent momentum fluxes and gives the explicit solution of mean wind profiles in the WBL. Applying the traditional and modified WBL theories into the numerical atmosphere-wave coupled model respectively, one-dimensional experiments are conducted to investigate the impact of surface waves and ocean spray on air-sea momentum fluxes. It’s found the simulated momentum flux according to the modified WBL theory could better explain the distribution of field observational data, particularly under high winds. The simulated results also reveal wave fields become younger with increasing wind speed when the modified WBL theory is adopted. Moreover, the research results motivate the application of the WBL theory in earth system models.