A new approach is presented for the derivation of compression lines for soils with evolving particle and pore size distributions due to particle crushing. It starts by considering the energy dissipation mechanisms in a granular assembly in which a single particle crushes. Energy dissipations related to the creation of surface of the fragments of the crushed particle as well as load redistribution in the soil surrounding the crushed particle are discussed. Energy dissipation terms are then included in a new energy balance equation. A fractal description of particle and pore sizes in soils during the crushing process is then presented and used to derive theoretical expressions for a limiting compression lines in the double-logarithmic voids ratio and macroscopic stress plane. The parameters defining the lines are found to be functions of the fractal dimensions defining the particle and pore size distributions, maximum particle size and shape factors for particles and pores, energy dissipation due to the creation of surface, and its magnitude relative to the energy dissipation due to load redistribution. The theoretical lines derived using the approach are in good agreement with experimental data.