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                                                                      EXHIBIT 23

                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in this Annual Report (Form 10-K)
of The Geon Company of our report dated January 29, 1997, included in the 1996
Annual Report to the Stockholders of The Geon Company.

Our audit also included the financial statement schedule of The Geon Company
listed in Item 14(a). This schedule is the responsibility of the Company's
management. Our responsibility is to express an opinion based on our audits. In
our opinion, the financial statement schedule referred to above, when
considered in relation to the basic financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.

We also consent to the incorporation by reference in the Registration Statement
(Form S-3 No. 33-80522) of The Geon Company and in the related prospectus, in
the Registration Statement (Form S-8 No. 33-92398) pertaining to The Geon
Retirement Savings Plan, in the Registration Statement (Form S-8 No. 33-80262)
pertaining to The Geon Company Deferred Compensation Plan for Non-Employee
Directors, in the Registration Statement (Form S-8 No. 33-62112) pertaining to
The Geon Company Incentive Stock Plan, in the Registration Statement (Form S-8
No. 33-65520) pertaining to The Geon Company Retirement Plus Savings Plan, and
in the Registration Statement (Form S-8 No. 33-65518) pertaining to The Geon
Company Retirement Plus Savings Plan for Wage Employees of our report dated
January 29, 1997, with respect to the consolidated financial statements
incorporated herein by reference, and our report included in the preceding
paragraph with respect to the financial statement schedule included in this
Annual Report (Form 10-K) of The Geon Company.



                                        ERNST & YOUNG LLP


Cleveland, Ohio
March 27, 1997