In this paper the issue of evaluating Iranian Oil Refineries Performance has been discussed. The research is based on math modelling by operational research techniques. To do so, of the proposed scenarios and different math programming models, a model is made by combining DEA with goal programming techniques that compared with the old classical DEA models which measures the efficiency and productivity of oil refineries more carefully. It also ranks the DMUs and measures the relative technical inefficiencies of each refinery. The research is focused on better utilization of refining processes due to the current capacities with less refining costs and ability to make more valuable oil products.