SECTION 107 OF THE COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY ACT OF 1980, CERCLA, 42 U.S.C. SECTION 9607, AS AMENDED BY THE SUPERFUND AMENDMENTS AND REAUTHORIZATION ACT OF 1986, IS THE STATUTORY AUTHORITY UPON WHICH THE RECOVERY OF COSTS FOR APPROXIMATELY $600,000 IN THIS MATTER IS BASED. THE SITE WAS OPERATED BY SEVERAL COMPANIES FOR APPROXI- MATELY SEVEN YEARS AS A USED OIL RE-REFINERY LOCATED ON THE BACKWATERS OF BILOXI BAY. USED OIL AND OTHER INDUSTRIAL WASTES WERE ACCEPTED AT THE SITE AND RESULTED IN A RECYCLED PRODUCT THAT EARL DUBOSE (D/B/A DSI, RSI AND/OR DUBOSE OIL CO.) SOLD AS AN INDUSTRIAL FUEL. IN MANY INSTANCES, THE DSI FACILITY PURCHASED AND/OR OBTAINED FREE OF CHARGE USED OILS AND FLUIDS FROM MANY HUNDREDS OF BUSINESSES IN SEVERAL STATES AND TRANSPORTED THE MATERIALS TO THE SITE WHERE THEY WERE RE-REFINED AND/OR DISPOSED. AS A RESULT OF THE RE- REFINING PROCESS, WASTE LIQUIDS AND SLUDGES GROSSLY CONTA- MINATED WITH PAHS WERE GENERATED AND DISPOSED ON-SITE IN THREE LAGOONS. THE SITE BECAME CONTAMINATED WITH ACENAPH- THENE, ACENAPHTHYLENE, ANTHRACENE, PYRENE, BENZO-ANTHRACENE, BENZENE, BIS(2-ETHYL-HEXYL) PHTHALATE, METHYLENE CHLORIDE, NAPHTHALENE, 2-CHLORONAPHTHALENE, PYRENE, BENZOPYRENE, TOLUENE, AND XYLENE. EPA DETERMINED THAT THERE HAD BEEN A RELEASE OF THESE WASTES CONTAINED IN THE SLUDGES AND LIQUIDS FROM THE ABANDONED DRUMS, LAGOO