<PAGE> 1
Exhibit 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement on Form S-8 (PolyOne Corporation 2000
Stock Incentive Plan Registration No. 333- ) of our report dated January 25,
2000, included in The Geon Company's Form 10-K for the year ended December 31,
1999, and to all references to our firm included in this registration statement.
/s/ Arthur Andersen LLP
Dallas, Texas
October 9, 2000