U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

                              SEC FILE NO.: 1-4673

                            CUSIP NUMBER: 971889100

(Check One):

|X| Form 10-K    |_| Form 20-F    |_| Form 11-K   |_| Form 10-Q    |_| Form 10-D
|_| Form N-SAR Form |_| Form N-CSR

         For Period Ended: December 31, 2006

          |_|     Transition Report on Form 10-K
          |_|     Transition Report on Form 20-F
          |_|     Transition Report on Form 11-K
          |_|     Transition Report on Form 10-Q
          |_|     Transition Report on Form N-SAR
         For the Transition Period Ended: ____________________

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  Read Attached Instruction Sheet Before Preparing Form. Please Print or Type.

      Nothing in this form shall be construed to imply that the Commission
                 has verified any information contained herein.
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      If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates:

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Part I -- Registrant Information

Full Name of Registrant    Wilshire Enterprises, Inc.

Former Name if Applicable

Address of Principal Executive Office       1 Gateway Center
(Street and Number)                         Newark, NJ 07102
City, State and Zip Code



Part II -- Rules 12b-25(b) and (c)

            If the subject report could not be filed without unreasonable effort
or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check box if appropriate)

|X|         (a) The reasons described in reasonable detail in Part III of this
form could not be eliminated without unreasonable effort or expense;

|X|         (b) The subject annual report, semi-annual report, transition report
on Forms 10-K, 20-F, 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be
filed on or before the fifteenth calendar day following the prescribed due date;
or the subject quarterly report or transition report on Form 10-Q or subject
distribution report on Form 10-D, or portion thereof, will be filed on or before
the fifth calendar day following the prescribed due date; and

|_|         (c) The accountant's statement or other exhibit required by Rule
12b-25(c) has been attached if applicable.


Part III -- Narrative

            State below in reasonable detail the reasons why Forms 10-K, 20-F,
11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report, or portion thereof,
could not be filed within the prescribed time period. (Attach Extra Sheets if
Needed)

Wilshire Enterprises, Inc. is not able to file its Form 10-K for the year ended
December 31, 2006 within the time period prescribed because it is still
completing its financial statements.

Part IV -- Other Information

            (1) Name and telephone number of person to contact in regard to this
notification.

Francis J. Elenio, Chief Financial Officer,

     Secretary and Treasurer               201-420-2796
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         (Name and Title)           (Area Code)       (Telephone Number)


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            (2) Have all other periodic reports required under Sections 13 or
15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment
Company Act of 1940 during the preceding 12 months or for such shorter period
that the registrant was required to file such report(s) been filed? If answer is
no, identify report(s).

            |X| Yes |_| No

            (3) Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal year will be
reflected by the earnings statements to be included in the subject report or
portion thereof?

            |_| Yes |X| No

            If so: attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the reasons why a
reasonable estimate of the results cannot be made.


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                           Wilshire Enterprises, Inc.
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                  (Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.

Date:  April 2, 2007                      By:    /s/Francis J. Elenio
                                                 -------------------------------
                                          Name:  Francis J. Elenio
                                          Title: Chief Financial Officer,
                                                 Secretary and Treasurer

INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly authorized representative. The name and title of the person
signing the form shall be typed or printed beneath the signature. If the
statement is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.


- ------------------------------------ATTENTION-----------------------------------
   Intentional misstatements or omissions of fact constitute Federal Criminal
                        Violations (See 18 U.S.C. 1001)
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                              GENERAL INSTRUCTIONS

1.    This form is required by Rule 12b-25 of the General Rules and Regulations
      under the Securities Exchange Act of 1934.

2.    One signed original and four conformed copies of this form and amendments
      thereto must be completed and filed with the Securities and Exchange
      Commission, Washington, D.C. 20549, in accordance with Rule 0-3 of the
      General Rules and Regulations under the Act. The information contained in
      or filed with the form will be made a matter of public record in the
      Commission files.

3.    A manually signed copy of the form and amendments thereto shall be filed
      with each national securities exchange on which any class of securities of
      the registrant is registered.

4.    Amendments to the notifications must also be filed on Form 12b-25 but need
      not restate information that has been correctly furnished. The form shall
      be clearly identified as an amended notification.

5.    Electronic Filers. This form shall not be used by electronic filers unable
      to timely file a report solely due to electronic difficulties. Filers
      unable to submit a report within the time period prescribed due to
      difficulties in electronic filing should comply with either Rule 201 or
      Rule 202 of Regulation S-T (ss.232.201 or ss.232.202 of this chapter) or
      apply for an adjustment in filing date pursuant to Rule 13(b) of
      Regulation S-T (ss.232.13(b) of this chapter.


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