To provide a biodegradable lubricating base oil having both low-temperature fluidity and oxidation stability due to the use of substance obtained by acetylating triacylglyceride having a limited iodine value and a hydroxyl value or an equivalent substance thereof, and to provide a lubricating base oil having both low-temperature fluidity and oxidation stability which has biodegradability equivalent to natural oil fat and causes no problem on environment.
The biodegradable lubricating base oil is a product obtained by acetylating a triacylglyceride mixture, as it is, having an iodine value of 20 or more and 80 or less, and a hydroxyl value of 40 or more and 140 or less, or by acetylating a mixture after undergoing fatty acid exchange reaction of the triacetylglyceride mixture.
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