Palm kernel oil is a type of vegetable oil mainly used in its unrefined state in the manufacture of soap and other food products. It assumes the smell of palm kernel and is colorless in its crude form. Bleaching and deodorization can improve the color and the smell. Though such oil is consumed by some people in the low income group, it is not generally meant for human consumption unless further refined. Palm Kernel Oil (PKO) is the second most consumed lauric acid group oil and it is derived from the dried kernels of the oil palm. Palm Kernel Oil (PKO) is commercially a major source of lauric acid. The lauric oils are highly desirable materials in the Oleo Chemical industry world-wide because of the important of the lauric fraction especially in the manufacture of soap and detergents.