This study is devoted to the rheology of oil emulsions, accompanied by both the formation and destruction of the structure. The presence of particles of a dispersed phase in an oil emulsion, including asphaltenes and resins, determines the formation of coagulation structures as a result of interaction and collision of particles. In this regard, to study the formation of coagulation structures, analytical solutions to the mass transfer equations are proposed, based on which the coalescence and fragmentation frequencies of the droplets are determined. Models and analytical solutions of the equation for the thinning of an interfacial film between droplets with their coalescence in the volume of an oil emulsion are proposed taking into account the Marangoni effect and the effect of asphaltene content. The thickness of the adsorbed layer on the droplet surface was estimated. Many empirical and semiempirical formulas have been proposed for determining the dependence of viscosity on the content of water and asphalt-resinous substances in oil. Based on the solution of the Fokker-Planck equation, the evolution of the distribution function of droplets in time and size in an oil emulsion is studied.