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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>UNITED
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><strong><font size="2">1
                Gateway Center, Newark,
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            <td width="2%">&#160;</td>
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          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
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            <td colspan="2">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: "><strong>WILSHIRE
                ENTERPRISES, INC.</strong></font></div>
              <div><font size="2">(Registrant)</font></div>
            </td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;May
              26,
              2006</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/&#160;S.
              Wilzig
              Izak</font></td>
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              <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">S.
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Chairman
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                  as amended and restated through May 25,
                  2006</font></div>
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{"company-data": {"conformed-name": "WILSHIRE ENTERPRISES INC", "cik": "0000107454", "assigned-sic": "6513", "irs-number": "840513668", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-04673", "film-number": "06869632"}, "business-address": {"street1": "1 GATEWAY CENTER,", "city": "NEWARK", "state": "NJ", "zip": "07102", "phone": "2014202796"}, "mail-address": {"street1": "1 GATEWAY CENTER,", "city": "NEWARK", "state": "NJ", "zip": "07102"}, "former-company": {"former-conformed-name": "WILSHIRE OIL CO OF TEXAS", "date-changed": "19920703"}}
UNITED
      STATES
SECURITIES
      AND EXCHANGE COMMISSION
WASHINGTON
      D.C. 20549
FORM
      8-K
CURRENT
      REPORT
Pursuant
      to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date
      of
      Report (Date of earliest event reported): May 25, 2006
WILSHIRE
      ENTERPRISES, INC.
(Exact
      name of Registrant as specified in its charter)
Delaware
1-4673
84-0513668
(State
                or other jurisdiction of
incorporation
                or organization)
(Commission
                File Number)
(IRS
                Employer Identification
                No.)
1
                Gateway Center, Newark,
                NJ
07102
(Address
                of principal executive
                offices)
(Zip
                Code)
(Registrant's
                telephone number, including area
                code)
(201)
                420-2796
(Former
      name or former address, if changed since last report.)
Check
      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (see General Instruction A.2. below):
o
Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)
o
Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)
o
Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))
o
Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))
ITEM
      5.03.
Amendments
      to Articles of Incorporation or Bylaws; Change in Fiscal
      Year.
At
      a
      Board of Directors meeting held on May 25, 2006 prior to the Annual Meeting
      of
      Stockholders of Wilshire Enterprises, Inc. (the "Company"), the Board amended
      the first sentence of Article II, Section 1 of the Company's By-laws to read as
      follows: "The Board of Directors of the Corporation shall consist of six
      persons." This sentence had previously provided that the Board of Directors
      consisted of seven persons.
A
      copy of
      the Company's By-laws, as amended and restated through May 25, 2006, is set
      forth in Exhibit 3.2 to this Current Report on Form 8-K.
ITEM
      9.01.
Financial
      Statements and Exhibits
(c)
Exhibits
The
      following exhibit is included with this report:
Exhibit
                Number
Description
3.2
By-laws,
                as amended and restated through May 25,
                2006
2
SIGNATURE
Pursuant
      to the requirements of the Securities Exchange Act of 1934, the registrant
      has
      duly caused this report to be signed on its behalf by the undersigned, thereunto
      duly authorized.
WILSHIRE
                ENTERPRISES, INC.
(Registrant)
Date: May
              26,
              2006
By:
/s/ S.
              Wilzig
              Izak
S.
              Wilzig Izak
Chairman
              of the Board
3
EXHIBIT
      INDEX
Exhibit
                  Number
Description
3.2
By-laws,
                  as amended and restated through May 25,
                  2006
4