Recently, a greater part of all ship use a coarse heavy fuel oil(HFO) over specific gravity(S.G) 1.00/15℃ and viscosity 3,500 cSt/40℃ as the fuel oil of marine boiler or internal combustion engine from the viewpoint of economical ship' operation. The greater plan to improve a combustion methods of heavy fuel oil, such as atomization, homogeneity and emulsification, were contrived and carried out newly, and then applied 20kHz ultrasonic homogenizer to one of test methods. Also, adopted the marine oils(fuel oil and lubricating oil etc.) and sludge oil as test solutions, and its matrix structures were examined with photographs, Especially, it is important at control system of oil pollution, for the sludge oil emulsified, to be recycled as fuel oil of boiler according to 20kHz Ultrasonic homozenizer, and then fuel saving is attained effectively by making sludge oil to be burnt.