his paper describes an attractive method to make biodiesel from soybean soapstock (SS). A novel recovery technology of acid oil (AO) from SS has been developed with only sulfuric acid solution under the ambient temperature (25±2 ℃). After drying, AO contained 50.0% FFA, 15.5% TAG, 6.9% DAG, 3.1% MAG, 0.8% water and other inert materials. The recovery yield of AO was about 97% (w/w) based on the total fatty acids of the SS. The acid oil could be directly converted into biodiesel at 95 ℃ in a pressurized reactor within 5 hours. Optimal esterification conditions were determined to be a weight ratio of 1 : 1.5 : 0.1 of AO/methanol/sulfuric acid. Higher reaction temperature helps to shorten the reaction time and requires less catalyst and methanol. Ester content of the biodiesel derived from AO through one-step acid catalyzed reaction is around 92%. After distillation, the purity of the biodiesel produced from AO is 97.6% which meets the Biodiesel Specification of Korea. The yield of purified biodiesel was 94% (w/w) based on the total fatty acids of the soapstock.