TECHNOLOGY FOCUS - INORGANIC CHEMISTRY - Preferred Components: The homogeneous base catalyst is sodium hydroxide, potassium hydroxide, sodium ethanolate, potassium ethanolate, titanium ethanolate, tin oxide, magnesium oxide or zinc oxide. The heterogeneous base catalyst is a solid catalyst of the type active component anchored on a carrier, where the active component of the catalyst comprises a group of hydroxides, silicates, carbonates of alkaline metals and alkaline metal ore and/or a group of silicon oxide, magnesium oxide, tin-, zinc- and titanium oxides. The base catalyst comprises ion exchange resins in active hydroxide form.    TECHNOLOGY FOCUS - ORGANIC CHEMISTRY - Preferred Process: The preparation of fatty acid alkyl esters and glycerin further comprises separating fatty acid alkyl ester from the glycerin phase, regenerating unreacted alcohols from the products of the transesterification reaction (from alkyl esters and glycerin phase) by evaporation at reduced pressure, and purifying the fatty acid alkyl ester by a process that involves neutralization, extraction of polar impurities by water or removal of polar impurities on a sorbent and drying. The preparation of fatty acid alkyl esters comprises separating water-alcohol reaction phase from the fatty acid alkyl esters, regenerating the unreacted alcohols from the products of esterification reaction by evaporation at reduced pressure, and purifying fatty acid alkyl ester by a process that involves neutralization, extraction of polar impurities by water or removal of polar impurities on a sorbent and drying. The contact between the reactants is increased by making a turbulent flow, under conditions that create turbulence, or by the action of ultrasonic energy, microwave energy and/or electromagnetic radio frequency energy. The mixing step under the conditions of turbulent flow is characterized by a value of Reynolds constant, which is greater than 1500. The influence of ultrasonic energy is carried out at a frequency of 10-250 kHz and at an intensity of 0.3-25 W/cm2. The influence of microwave energy or electromagnetic radio frequency energy is carried out at a frequency of 1 MHz to 100 GHz. The process takes place at a pressure that is lower or higher than the partial pressure of the components of the reactants. The process takes place in a pressure interval of 0.5x 105 to 7x 105 Pa. The plant oil and/or animal fat are derived from multiple commodities using frying-oils and -fats of industrial food products, or derived from byproducts of the soap industry or recycled local waste of plant or animal. The transesterification process is catalyzed by base catalyst or acid catalyst. The coemulsifier is added in an amount of 0.05-2% of the mass of triglycerides or carboxylic acids. The homogeneous catalyst is added in an amount of 0.2-2% to the mass of triglycerides. Preferred Components: The coemulsifier is a non-ionic surfactant (surface active substance), preferably alkyl polyglycol ether, alkylarylpolyglycol ether, arylpolyglycol ether, arylated and alkylated alkanolaminopolyglycol ether, block copolymer of ethylene oxide with propylene oxide or esters and ethers of polyalcohols. The coemulsifier has hydrophilic-lipophilic balance value of greater than 8. The alcohol is methanol and/or ethanol. The triglycerides are plant oil and/or animal fat. The carboxylic acids are more than 8C, preferably 12-18C higher-fatty acids, which are derived from plant oils or animal fats, or are present as free fatty acids in the triglycerides. The homogeneous acid catalyst comprises: mineral acid such as hydrochloric acid, sulfuric acid, phosphoric acid; and/or organic acids such as arylsulfone, alkylarylsulfones and chloroacetic acid. The heterogeneous acid catalyst is a solid catalyst of the type active component anchored on a carrier, where the active component of the catalyst comprises: mineral acids and Lewis acids; oxides of metals and ions of silicon, aluminum, titanium and silver; and/or superacid. The acid catalyst comprises ion exchange resins in active acid form or active acidic zeolites. The molar ratio of alcohol to triglycerides is 3:1 or higher than the stoichiometric ratio. The ratio of alcohol to carboxylic acids is 1:1, or higher than the stoichiometric ratio. The heterogeneous catalyst is located in the reactor, and the filling level in the reactor is 3-85% of internal volume of the reactor. EXAMPLE - No suitable example given.