<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
consolidated balance sheets of The Geon Company and Subsidiaries as of March 31,
1999 and December 31, 1998 and the restated statements of income for the three
month periods ended March 31, 1999 and 1998 and is qualified in its entirety by
reference to such Financial Statements.
</LEGEND>
<MULTIPLIER> 1,000,000
<CURRENCY> USA
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               MAR-31-1999
<EXCHANGE-RATE>                                      1
<CASH>                                               9
<SECURITIES>                                         0
<RECEIVABLES>                                      114
<ALLOWANCES>                                         0
<INVENTORY>                                        119
<CURRENT-ASSETS>                                   276
<PP&E>                                           1,228
<DEPRECIATION>                                     806
<TOTAL-ASSETS>                                     838
<CURRENT-LIABILITIES>                              281
<BONDS>                                            134
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             3
<OTHER-SE>                                         222
<TOTAL-LIABILITY-AND-EQUITY>                       838
<SALES>                                            326
<TOTAL-REVENUES>                                   326
<CGS>                                              265
<TOTAL-COSTS>                                      301
<OTHER-EXPENSES>                                     4
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   3
<INCOME-PRETAX>                                     18
<INCOME-TAX>                                         7
<INCOME-CONTINUING>                                 11
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                          (2)
<NET-INCOME>                                        10
<EPS-PRIMARY>                                      .42
<EPS-DILUTED>                                      .40