The utility model discloses a boats and ships oil fuel tank cabinet based on ventilative buffer tank structure, oil fuel tank cabinet set up the permeability cell, the permeability cell top sets up air pipe cap (2). Be located air pipe cap (2) lower extreme is in set up ventilative buffer tank (1) on the permeability cell, ventilative buffer tank is the rectangle box that the permeability cell is connected to the under shed, be fixed with two baffle (3) through a set of relative lateral wall in the box, two upper part of baffle is crossing, be a lid separation in go up between the under shed two the baffle lower part outside with leave air breathable channel between the rectangle box lateral wall. The utility model discloses according to the characteristics of fuel and oil gas, existing normal ventilation function, prevent again liquid (fuel) because of the offend overflow of surge outside the cabinet of cabin, realized " only ventilative non flowing oil ". The utility model discloses the buffer tank has simple and convenient high efficiency, cost advantage such as lower.