-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 R34ETslaBB5dojtykkiA/4AOCUqbsaFJoR9lkxH+8VA7dSlhY+V2AcxdYsWwQfTP
 l+ozTt7hPGYdjAzHqWmF8Q==

<SEC-DOCUMENT>0001005477-04-002507.txt : 20040630
<SEC-HEADER>0001005477-04-002507.hdr.sgml : 20040630
<ACCEPTANCE-DATETIME>20040630101747
ACCESSION NUMBER:		0001005477-04-002507
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040621
FILED AS OF DATE:		20040630

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Ugelow Seth
		CENTRAL INDEX KEY:			0001295781

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04673
		FILM NUMBER:		04890198

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		(201)420-2796

	MAIL ADDRESS:	
		STREET 1:		C/O WILSHIRE ENTERPRISES, INC.
		STREET 2:		921 BERGEN AVENUE
		CITY:			JERSEY CITY
		STATE:			NJ
		ZIP:			07306

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WILSHIRE OIL CO OF TEXAS
		CENTRAL INDEX KEY:			0000107454
		STANDARD INDUSTRIAL CLASSIFICATION:	DRILLING OIL & GAS WELLS [1381]
		IRS NUMBER:				840513668
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		921 BERGEN AVE
		CITY:			JERSEY CITY
		STATE:			NJ
		ZIP:			07306-4204
		BUSINESS PHONE:		2014202796

	MAIL ADDRESS:	
		STREET 1:		921 BERGEN AVENUE
		CITY:			JERSEY CITY
		STATE:			NJ
		ZIP:			07306
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>edgar123.xml
<DESCRIPTION>FORM 3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2004-06-21</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000107454</issuerCik>
        <issuerName>WILSHIRE OIL CO OF TEXAS</issuerName>
        <issuerTradingSymbol>WOC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001295781</rptOwnerCik>
            <rptOwnerName>Ugelow Seth</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O WILSHIRE ENTERPRISES, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>921 BERGEN AVENUE</rptOwnerStreet2>
            <rptOwnerCity>JERSEY CITY</rptOwnerCity>
            <rptOwnerState>NJ</rptOwnerState>
            <rptOwnerZipCode>07306</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>/s/ Seth H. Ugelow</signatureName>
        <signatureDate>2004-06-28</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----