Rodman Industries Inc. manufactures particleboard in its Wisconsin plant. In 1992 the Wisconsin Dept of Natural Resources proofed Rodman' s boiler and
determined that it did not comply with state emissions standards. Rodman used the boiler to incinerate dust and other waste generated by its plant.
Rodman hired G & s Mill Inc. to retrofit the exhaust regularity on its boiler to bring it into compliance with Wisconsin standards. subordinate to its contract, G & s warranted that the retrofitted boiler would encounter state emission standards. The contract also contained a