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): August 7, 2007


                               Tesoro Corporation
             (Exact name of registrant as specified in its charter)


        Delaware                       1-3473                   95-0862768
(State or other jurisdiction    (Commission File Number)       (IRS Employer
    of incorporation)                                        Identification No.)


              300 Concord Plaza Drive                           78216-6999
                San Antonio, Texas                              (Zip Code)
        (Address of principal executive offices)


                                 (210) 828-8484
              (Registrant's telephone number, including area code)


                                 Not Applicable
          (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.):

|_| Written communications pursuant to Rule 425 under the Securities Act
    (17 CFR 230.425)

|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act
    (17 CFR 240.14a-12)

|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d-2(b))

|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
    Act (17 CFR 240.13e-4(c))



Item 2.02 Results of Operations and Financial Condition.

Tesoro Corporation on August 7, 2007 issued a press release announcing financial
results for its second quarter ended June 30, 2007. The press release is filed
as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by
reference.

The information above is being furnished, not filed, pursuant to Item 2.02 of
Form 8-K. Accordingly, the information in Item 2.02 of this Current Report,
including the press release, will not be incorporated by reference into any
registration statement filed by the Company under the Securities Act of 1933, as
amended, unless specifically identified therein as being incorporated by
reference.


Item 9.01 Financial Statements and Exhibits.

        (c)     Exhibits.

                99.1     Press release announcing second quarter financial
                         results issued on August 7, 2007 by Tesoro Corporation.


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                                   SIGNATURES

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 hereunto duly authorized.


Date: August 7, 2007


                                        TESORO CORPORATION


                                        By: /s/ OTTO C. SCHWETHELM
                                            ------------------------------------
                                            Otto C. Schwethelm
                                            Vice President and Chief Financial
                                            Officer


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                               Index to Exhibits


Exhibit Number                          Description


99.1                    Press release announcing second quarter financial
                        results issued on August 7, 2007 by Tesoro Corporation.




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