Therefore, some non edible oils and frying oils have been gained more attention as feedstocks for biodiesel production. However, oils of higher free fatty acid (FFA) content cannot be transesterified in the presence of an alkaline base catalyst for it leads to catalyst deactivation and soap formation. As a result, the FFA content should be reduced A dual step transesterification namely acid base transesterification (ABTE) was used to reduce the high FFA contents of oils or fats. The oil is pretreated with an acid dissolved in methanol, where as the second step is base catalyzed transesterification in which oil reacts with methanol in the presence of an alkaline catalyst to form ester and glycerol