Recommends initiation of settlement discussions with potentially responsible parties for performance of the remedial design and remedial action and recovery of past response costs regarding the Martin Aaron Superfund Site. This consent decree resolves the Settling Defendants' liability under CERCLA for EPA's past costs and for performance of the RD/RA for the soil. The consent decree requries the settling defendants will excavate and dispose of highly contaminated soil containing arsenic and volatile organic compounds, remove buried tannery waste material, cap residual soil contamination, and demolish an industrial building in order to excavate the contaminated soil beneath the building. The settling defendants have received the standard covenant not to sue for the soil remedy under Sections 106 and 107(a) of CERCLA.