EPA is approving revisions to the Minnesota State Implementation Plan (SIP) for sulfur dioxide (SO<INF>2</INF>) submitted on April 23, 2007. Specifically, the revisions involve Continental Nitrogen & Resource Corporation (Continental Nitrogen) of Dakota County, Minnesota. The emission limits for the Continental Nitrogen steam boilers have been removed. Continental Nitrogen has physically disconnected its three boilers. The boilers cannot operate, thus there are no emissions.