North Sea oil revenues in the first three months of 2015 were down 75% on the previous quarter, the Scottish Conservatives have said.
The Scottish government's quarterly national accounts show that the amount received in tax receipts between January and March was £168m
This was down from £742m oil revenues in the final three months of 2014.
Finance Minister John Swinney said oil was a bonus - not the basis of the economy.
The industry has suffered from the collapse of global oil prices, which have tumbled sharply since June last year.