After a general view of fundamental principles for physical refining and deodorization of vegetable oils the requirements regarding oil quality, yield, energy consumption and environmental influence necessary for well‐functioning deacidification plants are being discussed. The valuation of the oil quality is effected according to the respective characteristic figures. Decisive for the yield of oil is in the first instance the concentration of the fatty acid distillate obtained. It is reduced by oil drops mechanically entrained by the live steam and is thus a function of quantity and velocity of live steam. Its requirement for oil stripping depends on the working pressure on top, the set working temperature for oil, the obtainable live steam saturation and, above all, on the pressure drop to be overcome by the live steam in the plant. At the same heat exchange between entering and discharging oil, the quantity of live steam required for stripping determines in the end both the direct and the additional utilities to meet the environment protection rules for waste water and exhaust air. Under these aspects the performances of the continuously and semi‐continuously operated plants used for industrial purposes are being examined. In order to enable an objective comparison all comparative figures are referring to the deacidification of palm oil with an acid content of approx. 5%by wt.