Editors' Summary: Can the complex process of allocating cleanup costs at Superfund sites be distilled into a set of practical and common-sense rules? This Dialogue, written by a co-author of an Article on Superfund allocation published in the February 1998 issue of ELR, submits that there are indeed eight fundamental rules to guide potentially responsible parties and regulators in moving from "Superfund soup" to allocations that are rational and equitable. The rules are derived from the statute, judicial interpretations, and EPA policies. By employing these rules, the author submits, what has been a highly controversial and mind-numbing procedure can be simplified, better understood, and consistently applied.