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A barrel of oil equivalent (BOE or a barrel of crude oil equivalent, BCOE) is a used to summarize the amount of energy that is equivalent to the amount of energy found in a barrel of crude oil. Thus, a barrel of crude oil is a liquid measure equal to 42 US gallons (35 Imperial gallons or 158.9873 L). The BOE is the amount of energy contained in a barrel of crude oil; a barrel of crude oil is approximately (because of the difference in crude oil properties and character) equivalent to 5.8 million Btu. Also, approximately 7.2 barrels of oil are equivalent to one ton of oil. A BOE is approximately roughly 6,000 ft³ of natural gas.

A commonly used multiple of the BOE is the kilo-barrel of oil equivalent (kboe or kBOE), which is 1,000 times larger. Other common multiples are the billion BOE, representing 10⁹ barrels of oil, used to measure crude oil reserves, and million barrels per day (MMbd or MMBD), used to measure daily production and consumption. Also used is the million tons of oil equivalent (Mtoe) which is a metric measurement equivalent to approximately 0.006841 billion barrels of crude oil equivalent.

The BOE is used by oil and gas companies in their financial statements as a way of combining crude oil reserves and natural gas reserves and production into a single measure.

See also: Barrel, Resources And Reserves.