The chemical composition of tall oil varies with the species of trees used in pulping, and in turn with geographical location. For example, the coastal areas of the southeastern United States have a high proportion of Slash Pine (Pinus elliottii); inland areas of the same region have a preponderance of Loblolly Pine (Pinus taeda). Slash Pine generally contains a higher concentration of resin acids than Loblolly Pine.
In general, the tall oil produced in coastal areas of the southeastern United States contains over 40% resin acids and sometimes as much as 50% or more. The fatty acids fraction is usually lower than the resin acids, and unsaponifiables amount to 6-8%. Farther north in Virginia, where Pitch Pine (Pinus rigida)and Shortleaf Pine (Pinus echinata) are more dominant, the resin acid content decreases to as low as 30-35% with a corresponding increase in the fatty acids present.
In Canada, where mills process Lodgepole Pine (Pinus contorta) in interior British Columbia and Alberta, Jack Pine (Pinus banksiana), Alberta to Quebec and Eastern White Pine (Pinus strobus) and Red Pine (Pinus resinosa), Ontario to New Brunswick, resin acid levels of 25% are common with unsaponifiable contents of 12-25%. Similar variations may be found in other parts of the United States and in other countries. For example, in Finland, Sweden and Russia, resin acid values from Scots Pine (Pinus sylvestris) may vary from 20 to 50%, fatty acids from 35 to 70%, and unsaponifiables from 6 to 30%.