This study carried out a comparative analysis of working capital management between GOIL and TOTAL petroleum. Its aim was to compare their working capital management and measure their liquidity, profitability and financial efficiency. Secondary data from 2012 to 2021 from the annual reports of the selected oil marketing companies. However, ratio analysis was employed to compare their liquidity, profitability and financial efficiency. Results indicated that both companies had liquidity but TOTAL Ghana were more liquid amongst the two companies. It also indicated that TOTAL Ghana had a high profitability with high gross profit and net profit ratios. Conversely, the results show that GOIL were more financially efficient with high inventory turnover and accounts receivable turnover ratios. Finally, the study recommended that both companies’ management employ policies to increase efficiency ratios to increase financial efficiency