In each process, the corn is cleaned before it enters the mill. In the dry mill, the milling step consists of grinding the corn and adding water to form the mash. In the wet mill, milling and processing are more elaborate because the grain must be separated into its components. First, the corn is steeped in a solution of water and sulfur dioxide (SO2) to loosen the germ and hull fiber. This 30- to 40-hour extra soaking step requires additional tanks that contribute to the higher construction costs. Then the germ is removed from the kernel, and corn oil is extracted from the germ. The remaining germ meal.