Abstract: This invention comprises the use of the interesterification reaction between vegetal or animal oils and esters from monoacids (preferentially with 1 to 12 carbons) and monoalcohols (preferentially with 1 to 12 carbons). The use of ethyl acetate is preferred as it is a product that may be obtained from ethanol (renewable) and has a boiling point (77° C.), which facilitates separation by vacuum distillation at the end of the reaction and its reuse. By varying the molar ratio between glycerol triester (oil or fat) and monoalcohol ester, different proportions of glycerol esters are obtained with 1 or 2 linked fatty acids and 1 or 2 linked acids of short chain, along with the formation of fatty acid ester of monoalcohol. After the distillation of excess residual ethyl acetate, products are obtained with viscosity from 21 to 33 cPs at 25° C., in the case of the reaction with soy oil.