Shea (Vitellaria Paradoxa) is small to medium sized tree spread over West African countries. The fruit is oblong in shape. Shea tree kernels are the main source of Shea fat. The fat is obtained from these kernels through solvent extraction method. Shea Butter is an important raw material for cosmetic manufacturers Shea stearine is also used as a substitute for Cocoa Butter Equivalents (CBE) and Cocoa Butter Replacers (CBR). Shea butter is natural emollient, softening and soothing to the skin, high oxidative ability, wound healing, and regenerative activity. Shea nuts possesses 45-52% butter content, high in stearic, oleic- and other essential fatty acids, which find utility in lotions, creams and butter blends. Shea butter contains symmetrical triglycerides, which after fractionation gives suitable raw material for cocoa butter equivalents.