The theory of entropy production in nonequilibrium, Hamiltonian systems, previously described for steady states using partitions of phase space, is here extended to time dependent systems relaxing to equilibrium. We illustrate the main ideas by using a simple multibaker model, with some nonequilibrium initial state, and we study its progress toward equilibrium. The central results are (i) the entropy production is governed by an underlying, exponentially decaying fractal structure in phase space, (ii) the rate of entropy production is largely independent of the scale of resolution used in the partitions, and (iii) the rate of entropy production is in agreement with the predictions of nonequilibrium thermodynamics. [7,8], have described coarse graining procedures applied to the Gibbs entropy, defined in the phase space of systems maintained in nonequilibrium steady states. These procedures lead to results in accord with the predictions of the thermodynamics of irreversible processes. Although most of this work has been illustrated for a very simple system, a multibaker map, we believe that the main ideas and results can be generalized to more complicated many-body systems, even taking into account, of course, the more complex dynamics of such systems. Central to the results obtained so far is the fact that, in nonequilibrium steady states, and in the thermodynamic limit, the entropy production is controlled by fractal structures in the phase space distribution function. The presence of these fractal structures in the stationary state measures is crucial for the theory of entropy production, since if the distribution functions were smooth, the usual Gibbs entropy arguments would apply, and there would be no change in the Gibbs entropy and no positive irreversible entropy production. This previous work left open the question as to how one might justify the irreversible entropy production for systems freely relaxing to a uniform equilibrium state, based upon the existence of fractal structures underlying the relaxation process.The purpose of this Letter is to show that one can also understand entropy production in the approach to equilibrium, in a fashion similar to that in a nonequilibrium steady state. That is, fractal structures appear for systems approaching an equilibrium state, and the treatment of the entropy production, following the lines initiated by Gaspard, leads to the well-known results of irreversible thermodynamics [9]. Thus, irreversible entropy production in time dependent processes as well as in nonequilibrium steady states can be understood from a single point of view and treated by closely related, essentially identical, analytical methods.The procedure we follow uses the contribution to the phase space distribution of the singular hydrodynamic modes of diffusion of the Frobenius-Perron operator, as described by Gaspard [10,11]. The contribution of these hydrodynamic modes to the irreversible entropy production is determined by using a procedure based upon a partitioning of the phase space into...