This document introduces a new "Third Theory" of comminution (crushing and grinding) that aims to address the shortcomings of existing theories. It summarizes the two existing theories - Rittinger theory focuses on surface area while Kick theory focuses on volume reduction. Neither fully explains comminution behavior. The new Third Theory proposes that the work input required is inversely proportional to the square root of the product particle diameter, taking into account both surface area and volume factors. It is presented as an improvement that could provide consistent results across all comminution operations on all materials. The theory and its implications are discussed in detail.