Soil is greatly affected with working parts of agricultural machines and implements during agrotechnical operations of mechanical tillage. Technical means taking part in agricultural production such as wheeled and tracked propulsors of tractors, combines, trailers and other cause an acting deforming load on soil. Any type of soil deformation is carried out using a certain amount of expended energy, therefore the process of changing the properties of the soil when exposed to deformers is associated with giving it a certain energy level. In this case, as the energy costs associated with the transition of soil from one state to another, one should take not the dissipated energy of the working body acting on the soil, but the energy absorbed by the soil, since it is this part of the energy that determines the transition of the soil from one state to another. In this regard, it is proposed to assess the stress-strain and energy state of the soil on the basis of a mechanical model of its compression. The article presents some results of theoretical studies aimed at developing such a model. The mechanical model of soil compression characterizes its stress-strain state at all stages of deformation under the energetic influence of working bodies and running systems of agricultural machinery from the moment of the onset of deformation until destruction. For this purpose, the mechanical model of soil compression sequentially and in parallel includes elastic and viscous elements in which stress redistribution occurs when the rate of application of the deforming load changes, which corresponds to a real change in the stress-strain state of the soil under specific conditions.