The present work discusses an alternative process for degumming of soy bean oil (SBO) using ultrasonic waves. The main advantages of this method are exclusion of acid treatment and heating that are required in the conventional degumming method, no heat treatment required, very short time of processing is needed. Increasing ultrasonic intensity to 80% of the maximal ultrasound power during degumming of SBO for 5 seconds caused sharp decrease in the phosphorus content of the investigated oil by 77.5%, since it reached 19.5ppm. With regard to PV, p < /em>- Av, Totox and conjugated triene the neutralized ultrasonic degummed SBO was superior to the neutralized acid degummed  SBO (industry scale).The newly developed degumming  technique shows promise in producing good-quality soy bean oil for this step of refining.