Understanding the collisional fragmentation and subsequent reaccumulation of fragments is crucial for studies of the formation and evolution of the small-body populations. Using an SPH / N-body approach, we investigate the size-frequency distributions (SFDs) resulting from the disruption of 100 km-diameter targets consisting of porous material, including the effects of pore-crushing as well as friction. Overall, the porous targets have a significantly higher impact strength (Q_D^*) than the rubble-pile parent bodies investigated previously (Benavidez et al., 2012) and show a behavior more similar to non-porous monolithic targets (Durda et al., 2007). Our results also confirm that for a given specific impact energy, the SFDs resulting from a parent body disruption are strongly dependent on the size scale.