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This was sent to me. I cannot validate (yet), but thought the information might come in handy.
Machinist's Workshop magazine actually tested penetrants for break out
> torque on rusted nuts. Significant results! They are below, as
> forwarded by an ex-student and professional machinist, Bud Baker.
> *Don't forget the April 2007 "Machinist's Workshop" magazine comparison
> test.*
> **
> *They arranged a subjective test of all the popular penetrants with
> the control being the torque required to remove the nut from a
> "scientifically rusted" environment.*
> **
>
> *Penetrating oil ..... Average load*
>
> None ..................... 516 pounds
> WD-40 .................. 238 pounds
> PB Blaster ............. 214 pounds
> Liquid Wrench ..... 127 pounds
> Kano Kroil ............ 106 pounds
> ATF-Acetone mix....53 pounds
>
> *The ATF-Acetone mix was a "home brew" mix of 50 - 50 automatic
> transmission fluid and acetone.*
> *Note the "home brew" was better than any commercial product in this one
> particular test. Our local machinist group mixed up a batch and we all
> now use it with equally good results. Note also that "Liquid Wrench" is
> about as good as "Kroil" for about 20% of the price. *
> **
> *Your experience may vary, etc., etc.*