The review provides a guide for the inventorying and control of emissions arising from the combustion of fuel oil. Information was collected from the published literature and other sources. The report is limited to information on oil used as a source of heat or power (exclusive of process heaters). The data were abstracted, assembled, and converted to common units of expression to facilitate understanding. From these data, emission factors were established that can be applied to fuel oil combustion to determine the magnitude of air-contaminating emissions. Also discussed are the compositions of fuel oils; the preparation and combustion of fuel oil; and the rates of emission, their variables, and their control. (Author)