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                                                                   EXHIBIT 99.1

                       [McDonald Investments letterhead]

                                   CONSENT OF
                              MCDONALD INVESTMENTS

     We hereby consent to the inclusion of our opinion letter dated May 7,
2000 to the Board of Directors of Geon as Annex B to the joint proxy
statement/prospectus constituting a part of the Registration Statement on Form
S-4 of Geon and Hanna, relating to the proposed consolidation of Geon, Hanna
and Consolidation Corp. In giving this consent, we do not admit that we come
within the category of persons whose consent is required under Section 7 of the
Securities Act of 1933, as amended, and the rules and regulations of the
Securities and Exchange Commission promulgated thereunder.


     /s/ MCDONALD INVESTMENTS


Cleveland, Ohio
May 18, 2000