Due to the receipt of an adverse comment, the EPA is withdrawing the direct final rule approving a site-specific revision to the Minnesota sulfur dioxide (SO<INF>2</INF>) Implementation Plan (SIP) for Xcel Energy (formerly known as Northern States Power Company) Inver Hills Generating Plant located in the City of Inver Grove Heights, Dakota County, Minnesota. In the direct final rule published on September 2, 2003 (68 FR 52110), EPA stated that if EPA receives adverse comment by October 2, 2003, the SO<INF>2</INF> rule would be withdrawn and not take effect. On September 2, 2003, EPA subsequently received one comment. We believe this comment is adverse and therefore, we are withdrawing the direct final rule. EPA will address the comment received in a subsequent final action based on the proposed action published on September 2,2003.