THIS IS A CERCLA 107 COST RECOVERY ACTION AGAINST MEXICO FEED AND SEED COMPANY, INC., JAMES AND MARY COVINGTON, INDIVIDUALLY, AND JAMES COVINGTON D/B/A MEXICO FEED AND SEED CO., PIERCE WASTE OIL SERVICE, INC., JACK PIERCE, INDIVID- UALLY, AND JACK, MARTIN AND HELEN PIERCE AND MARY LYNN GIACOMINI AS DIRECTOR OF PIERCE WASTE OIL SERVICE, INC., A DISSOLVED DELAWARE CORPORATION. PIERCE LEASED SPACE AT MEXICO SEED FOR A TRANSFER TANK FOR USED OIL FROM MID-1960 UNTIL AT LEAST 1976. PCB'S WERE FOUND IN THE TANKS AND SOILS IN 1983. A CERCLA 106 ORDER WAS ISSUED ON 07/25/86 AND A REMOVAL CLEAN-UP ACTION WAS CONDUCTED BY EPA IN 1984. ALSO A TSCA CONTESTED HEARING WAS HELD IN 1985. THE CERCLA COST RECOVERY COSTS INCURRED BY THE TIME THE COMPLAINT WAS FILED AMOUNTED TO ABOUT $825,000. THE MEXICO FEED ANS SEED SITE IS LOCATED IN MEXICO, AUDRAIN COUNTY, MISSOURI, ON PROPERTY OWNED BY JAMES AND MARY COVINGTON AND OPERATED BY THE MEXICO FEED AND SEED CO., INC. FROM APPROXIMATELY 1964 THROUGH 1976, DEFENDANTS PIERCE WASTE OIL CO., INC. AND JACK PIERCE LEASED A 40' BY 40' PARCEL OF LAND FROM THE COVINGTONS ON WHICH THEY PLACED FOUR TANKS FOR THE STORAGE OF WASTE OIL COLLECED FROM VARIOUS LOCATIONS THROUGHOUT MISSOURI. SOME OF THE OIL WAS SUBSEQUENTLY SHIPPED FROM THE MEXICO FEED FACILITY TO PIERCE'S PLANT IN SPRINGFIELD, ILLIN