EXHIBIT 23



Consent of Independent Auditors


We consent to the incorporation by reference in this Annual
Report (Form 10-K) of M.A. Hanna Company of our report dated
January 31, 1995, included in the 1994 Annual Report to
Shareholders of M.A. Hanna Company.



                                   /s/  Ernst & Young LLP


March 17, 1995




Consent of Independent Auditors


We consent to the incorporation by reference in the following
Registration Statements (Exhibit I) of M.A. Hanna Company of our
report dated January 31, 1995, with respect to the consolidated
financial statements and schedule of M.A. Hanna Company included
in the Annual Report (Form 10-K) for the year ended December 31, 1994.


                                    /s/  Ernst & Young LLP

March 17, 1995





            Consent of Independent Auditors
                     Exhibit I


Form S-8 No. 2-70755 pertaining to the M.A. Hanna Company
1979 Executive Incentive Compensation Plan.

Form S-8 No. 33-29622 pertaining to the M.A. Hanna Company
1988 Long-Term Incentive Plan.

Form S-8 No. 33-35654 pertaining to the M.A. Hanna Company
Restated 1979 Executive Compensation Plan and 1988 Long-Term
Incentive Plan.

Form S-8 No. 33-38938 pertaining to the M.A. Hanna Company
Capital Accumulation Plan.

Form S-8 No. 33-41461 pertaining to the M.A. Hanna Company
Capital Accumulation and Savings Plan for Salaried Employees
of Day International Corporation.

Form S-8 No. 33-45420 pertaining to the M.A. Hanna Company
Pay for Performance Plans.

Form S-3 No. 33-29624 pertaining to the M.A. Hanna Company
Dividend Reinvestment and Stock Purchase Plan.

Form S-3 No. 33-46522 pertaining to various employee
compensation and benefit plans of M.A. Hanna Company.

Form S-3 No. 33-66128 pertaining to various employee
compensation and benefit plans of M.A. Hanna Company.

Form S-8 No. 33-51517 pertaining to Wilson Color Profit
Sharing Plan.

Form S-8 No. 33-51519 pertaining to Texapol Corporation
Employees' 401(k) Savings Plan.

Form S-8 No. 33-51555 pertaining to PMS Profit Sharing and
Retirement Savings Plan.

Form S-8 No. 33-51513 pertaining to Fiberchem, Inc. 401 (k)
Plan.

Form S-8 No. 33-51497 pertaining to DH Compounding Company
Savings and Retirement Plan.

Form S-8 No. 33-51499 pertaining to Dayton Plastics Profit
Sharing Plan.

Form S-8 No. 33-51491 pertaining to Burton Rubber Processing,
Inc. Savings and Retirement Plan.

Form S-8 No. 33-51507 pertaining to Bruck Plastics Company
Profit Sharing Plan.

Form S-8 No. 33-51503 pertaining to Allied Color Industries,
Inc. Savings and Retirement Plan for Associates of the
Vonore, TN, Kansas City, MO, San Fernando, CA and Vancouver,
WA Operations, formerly the Avecor, Inc. Savings and
Retirement Plan.

Form S-8 No. 33-51501 pertaining to Allied Color Industries,
Inc. Profit Sharing Plan for Associates of the Broadview
Heights, OH, Greenville, SC, and Phoenix, AZ Operations
formerly the Allied Color Industries, Inc. Profit Sharing
Plan.

Form S-8 No. 33-53093 pertaining to M.A. Hanna Company
Directors' Deferred Fee Plan.

Form S-8 No. 33-57021 pertaining to 401 (k) Savings and
Retirement Plan for Polymer Associates.