You don't say what make of boiler you have, or if the oil tank is below or above the boiler, if the oil filters have been cleaned or repalced, I suspect that your boiler is above the tank, in which case you need to look at the flexible oil hoses at the burner, as if even slightly cracked, thesy will not leak oil, but will allow air to be sucked in, as the system is under a vacuum, other causes poor connections on oil line above height of oil or faulty non-return valve at oil tank, or if boiler is HRM Wallstar, faulty Fire Valve (it's special with built in NRV)
Boiler Repairman - Ipswich, April 2009