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Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Post-Effective Amendment No. 1 on Form S-8 of PolyOne Corporation
to the Registration Statement on Form S-4 of The Geon Company, M.A. Hanna
Company and Consolidation Corp. of our report dated January 28, 2000 relating to
the consolidated financial statements of M.A. Hanna Company, which appears in
the 1999 Annual Report to Shareholders of M.A. Hanna Company, which is
incorporated by reference in M.A. Hanna Company's Annual Report on Form 10-K for
the year ended December 31, 1999. We also consent to the incorporation by
reference of our report dated January 28, 2000 relating to the financial
statement schedule, which appears in such Annual Report on Form 10-K.
/s/ PricewaterhouseCoopers LLP
Cleveland, Ohio
October 11, 2000
