As basic study to evaluate the treatability of oil-contaminated environment with bacteria, isolation and characterization of crude oil-degrading bacterium were carried out. A bacterial strain SH-14 capable of degrading crude oil was isolated from contaminated soils by enrichment culture technique and identified as Acinetobacter sp. by morphological, cultural and biochemical characteristics, and so named Acinetobacter sp. SH-14. The optimal medium composition and cultural conditions for the growth and emulsification of crude oil by Acinetobacter sp. SH-14 used were crude oil of 2.0%, $KNO_3$ of 0.2%, $K_2HPO_4$ of 0.05%, and $MgSO_4;{cdot};7H_2O$ of 1.0%, along with initial pH 7.0 at $30^{circ}C$. Acinetobacter sp. SH-14 showed to be resistant to chloramphenicol and utilized various hydrocarbons such as dodecane, hexadecane, isooctane, cyclo-hexane etc., as a sole carbon source. Acinetobacter sp. SH-14 harbored a single plasmid. By agarose gel electrophoresis and curing experiment it was found that the genes for crude oil components degradation were encoded on the plasmid.