Purpose: While rapeseed oil, soy bean oil, palm oil and waste cooking oil are being used for biodiesel, the viscosity of them should be lowered for fuel. The most widely used method of decreasing the viscosity of vegetable oil is to convert the vegetable oil into fatty acid methyl ester but is too expensive. This experiment uses ultrasonic energy, instead of converting the vegetable oil into fatty acid methyl ester, to lower the viscosity of the waste cooking oil. Methods: For irradiation treatment, the sample in a beaker was irradiated with ultrasonic energy and the viscosity and temperature were measured with a viscometer. For heating treatment, the sample in a beaker was heated and the viscosity and temperature were measured with a viscometer. Kinematic viscosity was calculated by dividing absolute viscosity with density. Results: The kinematic viscosity of waste cooking oil and cooking oil are up to ten times as high as that of light oil at room temperature. However, the difference of two types of oil decreased by four times as the temperature increased over $83^{circ}C$. When the viscosity by the treatment of ultrasonic energy irradiation was compared to one by the heating treatment to the waste cooking oil, the viscosity by the treatment of ultrasonic energy irradiation was lower by maximum of 22% and minimum of 12%, than one by the heating treatment. Conclusions: Ultrasonic energy irradiation lowered the viscosity more than the heating treatment did, and ultrasonic energy irradiation has an enormous effect on fuel reforming.