EXHIBIT 10.32

     
September 14, 1998




Mr. James M. Dancy, Jr.
156 Cliveden Drive
Newton, PA 18940

Dear Jim:

I am pleased to offer you the Regional  Vice  President - South Region  position
with Superior Services, Inc. (Superior).  Your responsibilities will be assigned
by G.W. "Bill" Dietrich, President and Chief Executive Officer.

You must be a self-starter,  effective communicator, with a winning attitude and
unwavering competitive spirit, performing to the highest of professional, moral,
ethical,  legal,  environmental,   regulatory  and  safety  standards.  In  this
position,  you  are  responsible  for  the  profitable  growth  and  all  around
performance of your Region.

You  will  be  located  in  Florida  at a site as yet to be  determined  by Bill
Dietrich. This will require you to relocate.

Superior Services, Inc. will:

         -        Be responsible  for the costs  associated with the movement of
                  your  personal  belongings,  and reimburse you for the closing
                  costs,  including  commission expense on the sale of your home
                  in the Philadelphia area, should you own a home at the time of
                  your move. It is our  understanding  that your intention is to
                  sell your current home immediately.

         -        We will  provide you with a temporary  living  allowance up to
                  $4,000 per month for a period not to exceed four (4) months to
                  be used toward temporary living expenses. You will be required
                  to submit to Bill Dietrich  monthly expense reports to support
                  your request for reimbursement.



<PAGE>



James M. Dancy, Jr.
Offer Letter dated 9/14/98
Page 2


         -        Should  you  choose  to  voluntarily   leave  employment  with
                  Superior   Services   during   the  first  two  (2)  years  of
                  employment,  you promise to reimburse  Superior for  temporary
                  living  expenses and all other  relocation  expenses for which
                  you  were  reimbursed  for  the  period  of  time  you did not
                  complete two years of employment.  Superior may withhold these
                  amounts from any other compensation which may be due. Balances
                  to be paid within 14 days of term.

In your position, you will receive the following:

Base Salary:      $11,250  per  month   (annualized  to  $135,000)   payable  in
                  accordance with Superior's payroll procedures for 1998.

Bonus:                  You will be  eligible to earn a cash bonus up to $20,000
                  for 1998, of which  $10,000 is guaranteed as a sign-on  bonus,
                  payable in accordance  with  Superior's  1998 Incentive  Bonus
                  Plan,  provided  that you are an employee at the time of bonus
                  payout  and  have  performed  in  accordance  with  Superior's
                  Standard  of  Conduct.  You will be  granted  Incentive  Stock
                  Options  (ISO) of 15,000  units  (50%  vesting  on your  first
                  anniversary,  6-1/4% per  quarter  thereafter)  with the grant
                  date being your first date of employment (September 14, 1998),
                  and the grant price being the closing price on the grant date.
                  Both the Cash Bonus and Stock Options Bonus terms for 1998 are
                  subject to the terms of Superior's Plan.

Base Salary
Adjustment:       Effective  January 1,  1999,  your base will be  increased  to
                  $152,000 and your cash and incentive  stock options bonus will
                  be   determined  in   accordance   with  the  1999   Incentive
                  Compensation Plan for Regional Vice Presidents.

Auto
Allowance:        Auto allowance is $500.00 per month,  plus  reimbursement  for
                  business  gas,  less   applicable   withholding   taxes.   Gas
                  reimbursements require receipts and are to be included on your
                  expense  accounts.  This  is an  all  inclusive  fixed  sum to
                  compensate  you for the business use of your personal  vehicle
                  and is paid as a separate  payroll check on the first pay date
                  of the month.




<PAGE>


James M. Dancy, Jr.
Offer Letter dated 9/14/98
Page 3


Expense
Reimbursement:    You  will be  reimbursed  for  business-related  expenses,  in
                  accordance  with  generally  accepted  practices  for eligible
                  business reimbursements.

                  You  must   provide   receipts   as   support   and  file  for
                  reimbursement  on your expense report.  Expense reports are to
                  be prepared and submitted monthly for the respective  calendar
                  month. Submit your expense reports to Bill Dietrich.

Noncompetition
Agreement:        As a  condition  of  employment,  you have  agreed to sign the
                  Superior Services, Inc.  Noncompetition  Agreement and further
                  agree to fully  honor  the  specifics  referred  therein  (see
                  attached).

If this accurately  describes your understanding of your prior discussions,  and
you are in agreement with the terms of this offer, please acknowledge acceptance
below and return to my attention. Additionally, by acceptance of this offer, you
acknowledge  you may  freely  accept  this  offer  and you are not  bound by any
employment agreement or noncompete agreement that would prohibit your acceptance
of this offer,  and, as such, you agree to indemnify and hold harmless  Superior
Services, Inc. regarding this offer of employment. Additionally, you acknowledge
you have never been a party or involved in any conduct or activity in  violation
of law or  ethical  business  practice  and  conduct.  You  affirm  there are no
background  issues that if Superior was knowledgeable  about such events,  would
otherwise preclude your employment by the Company.

We are excited about your joining  Superior  Services,  Inc., and we are looking
forward  to your  contribution  to the growth and  development  of the  Company.
Welcome to the Superior team!

Sincerely,



G. W. "Bill" Dietrich
President and Chief Executive Officer


         ACKNOWLEDGMENT:

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         (Signature)     James M. Dancy, Jr.                           (Date)