Exhibit 23.3

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the inclusion in the registration statement on Form S-4 of
Resolution Performance Products LLC and RPP Capital Corporation of our report
dated 15 September 2000 (except as to Note 10.5 which is as of 27 October 2000)
on the balance sheet of Shell Nederland Chemie B.V.'s Resins Business as at 30
June 2000, and the related statements of income, comprehensive income and
owner's net investment and of cash flows for the six-month period ended 30 June
2000, and to the reference to our firm under the heading "Experts" in the
prospectus included in the registration statement.

We consent to the inclusion in the registration statement on Form S-4 of
Resolution Performance Products LLC and RPP Capital Corporation of our report
dated 31 March 2000 (except as to Note 10.5 which is as of 27 October 2000) on
the balance sheet of Shell Nederland Chemie B.V.'s Resins Business as at 31
December 1999, and the related statements of income, comprehensive income and
owner's net investment and of cash flows for each of the years in the two-year
period ended 31 December 1999, and to the reference to our firm under the
heading "Experts" in the prospectus included in the registration statement.

Rotterdam 23 April 2001

/s/ KPMG Accountants N.V.