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                                                                       EXHIBIT 8


                    PAUL, WEISS, RIFKIND, WHARTON & GARRISON
                           1285 AVENUE OF THE AMERICAS
                          NEW YORK, NEW YORK 10019-6064
                                 (212) 373-3000




   
                                                                 October 9, 1998
    




Safety-Kleen Services, Inc.
Laidlaw Environmental Services, Inc.
1301 Gervais Street
Suite 300
Columbia, SC  29201


                       Registration Statement on Form S-4
                           Registration No. 333-57587

Dear Ladies and Gentlemen:

   
        In connection with the above captioned Registration Statement and the
amendments thereto on Form S-4 (the "Registration Statement") filed with the
Securities and Exchange Commission pursuant to the Securities Act of 1933, as
amended (the "Act"), and the rules and regulations promulgated thereunder (the
"Rules"), we have been requested to render our opinion as to the matters
hereinafter set forth.
    

                  In this regard, we have reviewed copies of the Registration
Statement. We have also made such other investigations of fact and law and have
examined the originals, or copies authenticated to our satisfaction, of such
documents, records, certificates or other instruments as in our judgment are
necessary or appropriate to render the opinion expressed below.

                  The opinion set forth below is limited to the Internal Revenue
Code of 1986, as amended, administrative rulings, judicial decisions, Treasury
regulations and other applicable authorities, all as in effect on the date
hereof. The statutory provisions, regulations, and interpretations upon which
our opinion is based are subject to change, and such changes could apply
retroactively. Any such change could affect the continuing validity of the
opinion set forth below. We assume no responsibility to advise you of any
subsequent changes in existing law or facts, nor do we assume any responsibility
to update this opinion with respect to any matters expressly set forth herein,
and no opinions are to be implied or may be inferred beyond the matters
expressly so stated.
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                  Based upon and subject to the foregoing, the discussion set
forth in the Registration Statement under the heading "Certain Federal Income
Tax Considerations" constitutes our opinion with respect to such matters.

                  We hereby consent to the filing of this opinion with the
Securities and Exchange Commission as an exhibit to the Registration Statement
and to the reference to our name under the heading "Validity of the Notes." In
giving this consent, we do not hereby agree that we come within the category of
persons whose consent is required by the Act or the Rules.

                                     Very truly yours,



                       /S/ PAUL, WEISS, RIFKIND, WHARTON & GARRISON

                         Paul, Weiss, Rifkind, Wharton & Garrison