This paper presents a review on water-in-oil emulsion formed on the sea surface after accidental marine oil spills. Emulsion formation is one of the crucial processes as it poses difficulties in removing the crude oil from the sea surface. It is one of the fate processes which reduce the rate of nature oil decomposition processes including evaporation and natural dispersions. This study reviews the method of formation and factors affecting emulsion formation on the sea surface. It is found in the study that surfactant concentration, interfacial tension, water content of oil residue, water droplet diameter inside the slick, viscosity of the and sea surface turbulence as six most important factors. Surface turbulence and type of oil spilled are among the primary factors responsible for emulsion formation on the sea surface.