BASIC THEORY No planet, and their moon also, star, black hole, galaxy i.e. all celestial objects and also universe rotate on its axis. The shape of all these celestial objects and universe oscillate between two shapes confocal oblate spheroids and concentric spheres geometrical shapes. Every celestial objects and universe oscillate from confocal oblate spheroid (E) to concentric sphere (S) and from concentric sphere (S) to confocal oblate spheroid (E) geometrical shapes in very ideal state. This oscillation theory of all these celestial objects and universe is called ESE oscillation theory. The base of this oscillatory theory is differential rotation, retrograde orbiting, ideal geological model and model of dark matter and dark energy.