Oils with high content of free fatty acid (FFA) can be treated by acid esterification where an alcohol reacts with the given oil in the presence of acid catalyst. The investigated parameters include methanol to oil ratio, temperature and amount of catalyst. The optimum conditions for acid esterification which could reduce FFA content in the feedstock to less than 1.88% (acid value 3.76 mg KOH/g waste cooking oil) were 50 °C, 20% methanol to oil ratio (by volume) and 0.4 vol.% H 2 SO 4 after 5 h. However, oil with an acid value of more than 1 mg KOH/g oil cannot meet the alkaline catalyzed transesterification conditions. Under the conditions of NaOH concentration 0.5 N, excess alkali 15%, 60 °C, 40 min, the FFA removal rate for deacidification reached 77.11% (acid value 0.86 mg KOH/g esterified oil). The acid value of deacidification product was reduced below 0.86 mg KOH/g esterified oil, thus meeting the base-catalyzed trans-esterification conditions.