EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors
Wellman International Limited








We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our reports dated 3 March 2006 relating to the Wellman
International Limited consolidated financial statements, management's assessment
of the effectiveness of internal control over financial reporting and the
effectiveness of internal control over financial reporting, which is
incorporated by reference in Wellman Inc.'s Annual Report on Form 10-K for the
year ended December 31, 2005. We also consent to the reference to us under the
heading "Experts" in such Registration Statements.


/s/KPMG

Chartered Accountants
Registered Auditor


Dublin, Ireland
4 April 2006