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                                                                      EXHIBIT 23







                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-65520) pertaining to The Geon Retirement Savings Plan, in the
Registration Statement (Form S-8 No. 33-65518) pertaining to The Geon Company
Retirement Plus Savings Plan for Wage Employees and in the Registration
Statement (Form S-8 No. 33-92398) pertaining to The Geon Retirement Savings
Plan, of our report dated June 23, 2000, with respect to the financial
statements and schedules of The Geon Retirement Savings Plan included in this
Annual Report (Form 11-K) for the year ended December 31, 1999.




                                           /s/ Ernst & Young LLP




Cleveland, Ohio
June 23, 2000