The break is a level, 180° turn made at 800 feet (240 m), descending to 600 feet (180 m) when established downwind. Landing gear/flaps are lowered, and landing checks are completed.
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The "break" is where the aircraft enters the landing pattern. The aircraft carrier tries to time entries into the break such that aircraft are landing in 15-20 second intervals. Until you "break" you are in a holding pattern around the aircraft carrier. Entering the "break" is getting into the pattern to land.
When they say "the break is level" it means the altitude is maintained during the turn to enter the pattern, so it is a "level turn".
Here is a graphic that illustrates the level turn, then the descent when established on downwind.
The break is a 180° turn from the upwind to the downwind in the landing pattern which allows for the separation of elements in a formation and spacing of individual aircraft for recovery. Typically the break (for a Case 1 recovery) occurs on the upwind leg at 800 ft AGL, 1 NM DME ahead of the ship, at 350 kts. The lead aircraft breaks formation, turning to enter the downwind with his wingman continuing on in the upwind, making the turn to the downwind 15-18 seconds later. This allows for an approx. 45 second spacing between aircraft in the downwind and final approach legs to ensure spacing for each jet to recover, taxi clear of the LA, and reset the arresting gear for the next jet.