Volatile nature of gasoline is the prime reason for various kinds of losses, which occur during the course of retailing operation. Standing storage or breathing loss, the expulsion of hydrocarbon vapors, occurs during tranquil condition from the gasoline storage tank. Estimation of breathing loss is vital as it occurs endlessly, consequently affecting the environment and economy of the nation. Present study proposes an empirical model to evaluate breathing loss of under ground storage (UGS) and above ground storage (AGS) tanks using easily accessible variables. (C) 2009 Elsevier Ltd. All rights reserved.