No, Gulf and Shell are not the same. Both companies have similar roots; both were founded in 1907 as fuel suppliers for automobiles but since then they have gone their separate ways. Gulf is a subsidiary of Chevron Corporation, the second largest oil company in America, while Shell is a wholly owned subsidiary of Royal Dutch Shell PLC headquartered in The Hague, Netherlands. While there may be some shared branding between the two companies and some locations that offer both brands’ products to customers, they remain distinct entities with different management structures, business models and product offerings. For example, Gulf offers more than 5500 retail outlets while Shell has nearly twice as many at around 9000 across the world; also there are differences in terms of loyalty schemes between them. Furthermore despite having a common history as gasoline suppliers both now supply multiple types of fuels such as diesel and aviation fuels - again with variations on what each brand offers its customers. In conclusion it can clearly be seen that although closely linked by their origins Gulf and Shell remain distinct entities today serving different markets worldwide with unique products and services tailored to those specific markets