Exhibit 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form S-4 of
Pliant Corporation, Registration No. 333-86532, of our reports dated June 20,
2001 and June 30, 2000 relating to the financial statements of Decora
Industries, Inc. which appear in such Registration Statement. We also consent to
the reference to us under the heading "Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

Cleveland, Ohio
April 30, 2003