INTRODUCTION This Petroleum Safety Data Sheet is intended as a guide for the safe storage and handling of crude oils as a boiler fuel in utility companies and manufacturing plants except those normally processing@ handling and storing crude oils or flammable liquids in large quantities. Air pollution abatement requirements and the growth of demand for electricity have created a shortage of low sulphur fuel oil. Currently crude is being used as a boiler and gas turbine fuel by some utility companies in the United States. Crude oil can be used safely with properly designed and operated facilities. The liberation of volatile fractions in case of a leak or spill introduces a degree of hazard to the storage and movement not present in most conventional fuels used for power generation. Careful@ informed design@ alert operation and responsive maintenance will@ however@ permit its safe use. Crude will probably be used as a fuel by utilities and large manufacturing plants rather than by schools@ apartments@ small commercial establishments and dwellings because of safety considerations.