EXHIBIT 10.27 ALON USA ANNUAL CASH BONUS PLAN

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                                                                   EXHIBIT 10.27

                         ALON USA ANNUAL CASH BONUS PLAN

75% of bonus payment will be based upon meeting or exceeding financial

objectives. 25% of bonus payment will be based upon meeting or exceeding

safety/environmental objectives.

SAFETY AND ENVIRONMENTAL OBJECTIVES

              Compliance with OSHA PetroSep settlement implementation

              OSHA Recordable Index

              Fatalities

              Reportable Air Events

              Reportable Spills

              Environmental Remediation Implementation

FINANCIAL OBJECTIVES

              Principal and Interest Reduction

              EBITDA

BONUS POOL CONTRIBUTION

      1.    Each year the interest payments attributable to the original term

            loan and working capital loan must be made and the principal

            payments stipulated in the term loan amortization schedule must be

            made. No bonus pool contribution will be made until these

            obligations are met.

      2.    After this obligation is met one-third of all after-tax free cash