Corn oil is a clear, golden-yellow cooking oil extracted from the germ of maize kernels (Zea mays). Nearly neutral in taste and smell, inexpensive and with a high smoke point, it is one of the great workhorse frying oils — a standard reference oil for deep-frying, sautéing and salad dressings, and a base for margarine and mayonnaise across North America and much of the world.