Emu oil is made from the fat of an emu. The emu is a flightless bird, native to Australia, that looks similar to the ostrich. According to The New York Times , one bird produces about ounces of oil. Most farmers only raise emus for their fat, but some try to use as much of the bird as possible, from its meat to its skin, which is made into leather. Whether or not your emu oil comes from an ethical source depends on the manufacturer.