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Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of PolyOne Corporation 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
