a method for partially refining a crude vegetable oil utilizing physical refining techniques is described . the crude vegetable oil is first degummed by either allowing the crude oil to settle over a period of time , such as twenty days , so that the oil becomes stratified into at least two layers , wherein one layer comprises gums with low oil content and a second layer comprises oil containing only a fraction of the gums originally present and then separating the oil layer from the gum layer , or heating the crude oil to a temperature of about 270 - 300 ° f . with agitation and then allowing the crude oil to settle for a period of time until the oil becomes stratified into the at least two layers . the degummed oil is then aerated and agitated while being maintained at a temperature of 170 - 180 ° f . for a time period sufficient to obtain a desired oil viscosity . the resulting partially refined oil is suitable for use in industrial applications such as the preparation of urethane foams .