This paper presents the estimation of actual recyclable amounts and the evaluation of waste oil recycling processes atrecycling facilities using material flow analysis (MFA). The estimation of actual recycling rates through the processes ofwaste lubricating oils is a very important subject not only in the point of view oil recycling efficiency by energy conversionprocesses but also in the perspective of the recycling technology level. In this study, the recycling processes and recyclingrates of waste lubricating oil recycling facilities were evaluated by using a MFA approach, a total of 10 site visits anda total of 30 site questionnaires in Korea. The MFA methodology based on mass balance approach applied to identifythe inputs and outputs of waste oils during the recycling processes at waste oil recycling facilities. It is necessary todetermine the composition and flows of the input materials to be recycled and foreign substances in a waste recyclingfacility. A complete understanding of the waste flows in the processes along with the site visit and data surveys for therecycling facilities was required to develop a material flow for the processes and determine the process yield by differenttreatment methods (chemical distillation, vacuum distillation and high temperature pyrolysis). The results show that onaverage the process yields for chemical distillation, vacuum distillation, and high temperature pyrolysis were 89.9±7.7%,77.9±16.1%, and 57.9±9.3%, respectively. During the chemical distillation method, water in waste oils was a majorfraction (>50%), while the vacuum distillation method resulted oil large amounts of oil sludge produced during therecycling process. The process yields for different treatment methods depended upon several factors including the qualityof incoming waste oils, the type and operating conditions of recycling processes that are applied to. Based on the materialflow analysis in this study, the actual recycled amount of waste oil was estimated to be approximately 260,809 ton in 2011.