Abstract. Previous research conducted using a compaction profile sensor and a standard cone penetrometer over a wide range of soil types and conditions found that the unit pressure acting on the cutting edge, defined as the cone index equivalent (CIE), at a specific depth (d) was related to the cone index (CI) value at that depth, the depth of the cutting edge (d), and the interaction between CI and the depth of the cutting edge (i.e., CI × d) with a very high coefficient of multiple determination irrespective of the soil type and conditions. The objective of this study was to provide an analytical basis for the relationship between CIE and CI. A two-dimensional axisymmetric model for soil-cone interaction and a three-dimensional model for soil-tine interaction were developed using a finite element method (FEM). A non-linear elasto-plastic constitutive behavior along with the Drucker-Prager yield criterion were used to represent the soil cutting process. Simulations studies were conducted in 25 distinct soil types and conditions, and the results indicated a similar relationship between CIE and CI, as observed in the previous research. These results support the existence of a strong theoretical basis for the empirical relationship observed in the previous research. Keywords: Cone index, Compaction profile sensor, Finite element modeling, Soil penetration resistance.