This report summarizes the information provided in Parts II and III of Form U by 51 pulp and paper mills (45 kraft, two sulfite, two recycling, two thermomechanical pulp (TMP)/deink) that provided copies of their reports filed with the Environmental Protection Agency (EPA) in 2007 to NCASI. Information for the manufacture of typical pulp mill chemicals and chemical substances including pulping liquors (black, green, and white), lime mud (or CaCO 3), lime (or CaO), tall oil soap, crude tall oil, turpentine, chlorine dioxide, and combustion ashes was tested for accuracy against commonly accepted estimates for such chemicals. Information contained in Parts 11 and III of Form U for certain inadvertently manufactured byproducts such as sodium sesquisulfate, sodium sulfate, spent acid (from tall oil acidulation), pink liquor, and wastewater treatment plant (WWTP) residuals, intentionally manufactured products such as certain starches and bleaching chemicals, and imported chemicals such as certain starches, methanol and sodium hydroxide, all in amounts exceeding 25,000 Ib/yr, is also summarized. Besides the chemicals listed in the Form IPs submitted by the 51 pulp mills, selective information available on other chemicals listed in EPA's 2006 Inventory Update Rule (IUR) database summary is also identified. It is also shown that nation-wide estimates provided in another EPA summary for the total amount of spent liquor, green liquor, white liquor, and lime mud (CaCO3) manufactured in the U.S. derived from the data reported for the 2006 IUR are in error, likely due to over-reporting by at least one kraft pulp mill. The report also includes a summary of the background to the Toxic Substances Control Act (TSCA) and the IUR, and a discussion of various resolved and unresolved issues related to IUR reporting by the forest products industry. These issues relate both to the need to file Form U's for certain on-site manufactured chemicals and to the reporting of certain chemical properties in Part II, Section B of Form U. Certain obvious discrepancies in how Part III, Section A dealing with processing and use information was filled out by some mills for reportable organic substances manufactured and/or imported, such as spent black liquor, tall oil, tall oil soap, and turpentine are also discussed.