PURPOSE: To prepare a high quality fuel oil having a reduced viscosity and a high efficiency of combustion and producing exhaust gas with a low pollutant content, by generating a magnetic line of force in a lengthwise direction within fuel oil reforming equipment and dispersing introduced fuel oil in fine particles for excitement.

CONSTITUTION: A magnetic line of force having an intensity of about 500W1,500 Gauss is generated in a lengthwise direction of a casing 2 of fuel oil reforming equipment 1 and heavy fuel oil introduced into the casing 2 through an inlet pipe 7 is turned round by a rotor 3 revolving at a speed of 1,500W3,800rpm for high speed agitation in an undulating state. This causes cutting of the magnetic line of force by the heavy fuel oil at a high velocity and generation of electromotive force within the oil, resulting in storage of energy and excitement for easier dissociation of oil molecules. The high speed revolution of the rotor 3 produces numerous cavities in the oil and the oil is dispersed into fine particles by impact force. Energy generated by high temp. and high pressure has the same effect as an electric field in promoting the reaction. Under these synergistic effects, the fuel oil is reformed to have high combustibility and is discharged through an outlet pipe 8.