Tema Oil Refinery (TOR) Limited is the only refinery in Ghana. It is authorized by its regulators to process crude oil and market petroleum products. The refinery is situated in Tema about 24 kilometers east of the capital, Accra.

It was 100% owned by the ENI Group (Ente Nationalie Indrocarburi) of Italy. The Government of Ghana bought all the shares of GHAIP in April 1977 and became sole shareholder. In 1990 the name was changed to the Tema Oil Refinery (TOR).

It was originally named the Ghanaian Italian Petroleum (GHAIP) Company and incorporated as a Private Limited Liability Company under the Companies Ordinance (Cap 193) on December 12, 1960.

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