Exhibit 10.71

                         UNITED STATES BANKRUPTCY COURT
                              DISTRICT OF DELAWARE

In re:                                  :
                                        :   Jointly Administered
BORDEN CHEMICALS AND                    :   Case No. 01-1268 (PJW)
PLASTICS OPERATING LIMITED              :
PARTNERSHIP, a Delaware limited         :
partnership, et al.,                    :
                                        :   Chapter 11
                       Debtors.         :


                    ORDER APPROVING ENVIRONMENTAL SETTLEMENT
                AGREEMENTS BETWEEN DEBTORS, BCP MANAGEMENT, INC.;
               BORDEN CHEMICAL, INC.; THE UNITED STATES DEPARTMENT
              OF JUSTICE ON BEHALF OF THE ENVIRONMENTAL PROTECTION
              AGENCY; AND THE LOUISIANA DEPARTMENT OF ENVIRONMENTAL
           QUALITY PURSUANT TO BANKRUPTCY RULE 9019 [DOCKET NO. 1112]

          This matter coming before the Court on the Motion of Debtors and
Debtors in Possession for Approval of Environmental Settlement Agreements with
BCP Management, Inc.; Borden Chemical, Inc.; United States Department Of Justice
On Behalf Of The Environmental Protection Agency; and Louisiana Department Of
Environmental Quality Pursuant to Bankruptcy Rule 9019 (the "Motion"); the Court
having reviewed the Motion and all papers related thereto; the Court having
heard the statements of counsel regarding the relief requested in the Motion at
a hearing before the Court (the "Hearing"); the Court finding that (a) the Court
has jurisdiction over this matter pursuant to 28 U.S.C. Sections 157 and 1334,
(b) this is a core proceeding pursuant to 28 U.S.C. Section 157(b)(2), and (c)
notice of the Motion and Hearing was adequate under the circumstances; and the
Court having determined that the legal and factual bases set forth in the Motion
establish just cause for the relief granted herein;

          IT IS HEREBY ORDERED THAT:

          1.   The Motion is GRANTED.



          2.   Capitalized terms not otherwise defined herein have the meanings
given to them in the Motion.

          3.   The Environmental Settlement Agreements are hereby authorized and
approved under Bankruptcy Rule 9019.

          4.   The Debtors are hereby authorized and directed to enter into and
satisfy the terms of the Environmental Settlement Agreements, including without
limitation to execute, deliver, implement and fully perform any and all
obligations, instruments, documents and papers and to take any and all actions
reasonably necessary or appropriate to consummate the Environmental Settlement
Agreements and perform any and all obligations contemplated therein.


Dated: ___________, 2002
                                        -------------------------------------
       Wilmington, Delaware             UNITED STATES BANKRUPTCY JUDGE