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<PAGE> 1
Exhibit 23.4
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration Statement (Form
S-8) pertaining to the PolyOne Corporation 2000 Stock Incentive Plan of our
report dated July 24, 2000, with respect to the balance sheet of Consolidation
Corp. included in Amendment No. 3 to Form S-4 (333-37344), filed with the
Securities and Exchange Commission.
/s/ Ernst & Young LLP
Cleveland, Ohio
October 10, 2000
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