FOUR OF 3M'S 11 PAPER COATING LINES ARE NOT IN COMPLI- ANCE W/THE FEDERALLY APPROVED ILLINOIS SIP BECAUSE THESE LINES USE COATINGS WITH VOLATILE ORGANIC COMPOUNDS (VOC) GREATER THAN THE 2.9 LBS/GAL. PERMITTED BY REGULATION. AL- THOUGH MANY OF 3M'S LINES ARE OVERCONTROLLED, THE FOUR THAT ARE NOT IN COMPLIANCE ARE UNCONTROLLED. 3M WILL CLAIM IT HAS AN INTERNAL OFFSET WHICH ALLOWS IT TO EMIT VOC OVER THE PERMISSIBLE LIMIT ON THE FOUR UNCONTROLLED LINES. SITE SPECIFIC INTERNAL OFFSETS IN ILLINOIS (RULE 205(N)(4)) MUST BE FEDERALLY APPROVED AS PART OF THE SIP. 3M'S INTERNAL OFF SET PLAN HAS NOT BEEN FEDERALLY APPROVED.