-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 S6qBQSG604bhF3jiFVe3GMAxJESolZ7ELtjXOs9XD6MFllkFzFqGo6QpqNg2vXbi
 adE0Fgq2VPmKjLG2FWTngA==

<SEC-DOCUMENT>0001140361-08-015927.txt : 20080630
<SEC-HEADER>0001140361-08-015927.hdr.sgml : 20080630
<ACCEPTANCE-DATETIME>20080630110733
ACCESSION NUMBER:		0001140361-08-015927
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080627
FILED AS OF DATE:		20080630
DATE AS OF CHANGE:		20080630

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TORTOISE GAS & OIL CORP
		CENTRAL INDEX KEY:			0001406906
		IRS NUMBER:				260302306
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	BUSINESS ADDRESS:	
		STREET 1:		11550 ASH STREET, SUITE 300
		CITY:			LEAWOOD
		STATE:			KS
		ZIP:			66211
		BUSINESS PHONE:		913-981-1020

	MAIL ADDRESS:	
		STREET 1:		11550 ASH STREET, SUITE 300
		CITY:			LEAWOOD
		STATE:			KS
		ZIP:			66211

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			RUSSELL EDWARD
		CENTRAL INDEX KEY:			0001397085

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-22097
		FILM NUMBER:		08924441

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		913-981-1020

	MAIL ADDRESS:	
		STREET 1:		10801 MASTIN BOULEVARD, SUITE 222
		CITY:			OVERLAND PARK
		STATE:			KS
		ZIP:			66210
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>doc1.xml
<DESCRIPTION>FORM 3
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0203</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2008-06-27</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001406906</issuerCik>
        <issuerName>TORTOISE GAS &amp; OIL CORP</issuerName>
        <issuerTradingSymbol>NONE</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001397085</rptOwnerCik>
            <rptOwnerName>RUSSELL EDWARD</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>11550 ASH STREET</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 300</rptOwnerStreet2>
            <rptOwnerCity>LEAWOOD</rptOwnerCity>
            <rptOwnerState>KS</rptOwnerState>
            <rptOwnerZipCode>66211</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Edward Russell</signatureName>
        <signatureDate>2008-06-30</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----