The results suggest a close relationship between petrol prices and petrol theft in New South Wales (NSW). While a portion of petrol theft may be perpetrated by individuals who always steal their petrol, the analysis suggests that there is a component of petrol theft that is discretionary and is committed in response to external factors such as cost. The study suggests that high petrol prices present an increased incentive to steal which some members of the community succumb to rather than absorbing the extra expense. In addition, it seems that these individuals are prepared to purchase petrol legitimately when prices fall. So, it seems that at least a proportion of the people who perpetrate petrol theft variously buy and steal petrol at different times. A correlation was also found between increased petrol theft and the incidence of number plate theft. In NSW there has been a sharp increase in the incidence of fraud at service stations in recent years. More than four out of five of these incidents are related to petrol theft. Figures, notes, references and appendixes 1-3