THIS IS A CIVIL ACTION PURSUANT TO SECTION 107(A) OF CERCLA, 42 U.S.C. SECT. 9607(A) SEEKING RECOVERY FROM FIVE POTENTIALLY RESPONSIBLE PARTIES ( PRPS ) OF COSTS INCURRED BY THE U.S. EPA AT THE MADISON WIRE SUPERFUND SITE, AND FURTHER SEEKS PENALTIES PURSUANT TO SECT. 106(B) AND TREBLE DAMAGES PURSUANT TO SECT. 107(C)(3) FOR ONE PRP'S FAILURE TO COMPLY WITH AN ADMINISTRATIVE ORDER DIRECTING THE PERFORM- ANCE OF A REMOVAL ACTION AT THE SITE. * OTHER SIGNIFICANT ASPECTS OF CASE: THIS CASE INVOLVES THE ABANDONMENT OF A MANUFACTURING BUSINESS AFTER THE ASSIGNMENT OF THE BUSINESS' ASSETS IN AN ATTEMPT TO AVOID LIABILITIES, INCLUDING KNOWN ENVIRONMENTAL LIABILITIES. THE PROPOSED COST RECOVERY ACTION IS SIGNIFI- CANT IN THAT IT MAY HAVE A DETERRENT EFFECT ON OTHER MANAGING CORP'S AND INDIVIDUALS WHOSE ATTEMPTS TO EVADE RESPONSIBILITY RESULT IN THE EXPENDITURE OF SUPERFUND MONIES FOR CLEANUP. FURTHER, ASSIGNEES OF THE ASSETS OF THE BUSINESS MAY HAVE SOME LIABILITY PARTICULARLY SINCE THE ASSIGNMENT ITSELF COULD POSSIBLY BE SET ASIDE UNDER THE FEDERAL PRIORITIES STATUTE OR ON THE BASIS OF FRAUD.