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                                                                    Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS
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     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of The Geon Company and M.A. Hanna Company of our report
dated January 28, 2000 relating to the consolidated financial statements, which
appears in the M.A. Hanna Company's 1999 Annual Report to Stockholders, which is
incorporated by reference in its Annual Report on Form 10-K for the year ended
December 31, 1999. We also consent to the incorporation by reference of our
report dated January 28, 2000 relating to the financial statement schedule,
which appears in such Annual report on Form 10-K. We also consent to the
reference to us under the heading "Experts" in such Registration Statement.


                                               /s/ PricewaterhouseCoopers LLP
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                                               PRICEWATERHOUSECOOPERS LLP
Cleveland, Ohio
May 18, 2000