Abstract: A cooking oil and grease recycling apparatus for collecting hot cooking oil from fryer vats in restaurants and industrial food preparation companies and replacing it with fresh oil or grease. Holding tanks connected to the frying vats by pipping, which includes valves and pumps to permit the used oil or grease from the frying vats to flow into a holding tank. The holding tanks are in a location accessible for trucks to connect a hose for pumping the used liquid oil or grease into the truck tank. A second hose is connected from the truck tank to pump new, fresh oil or grease into a distribution tank which are mounted above the frying vats at any convenient place in the restaurant. The invention also includes a portable system preferably including a pump to distribute oil to the frying vat and a holding tank.