EXHIBIT 23(b)

           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Managers
Siratsa LLC:

We consent to the incorporation by reference in the registration statements
(Nos. 333-34587, 333-34689, 333-34593, 333-34683, 333-51081, 333-74463, and
333-39972) on Form S-8 of Solutia Inc. and the registration statements (Nos.
333-75812, 333-89818, and 333-99705) on Form S-3 of Solutia Inc. of our report
dated March 30, 2006, relating to the consolidated balance sheets of Siratsa
LLC and subsidiaries as of December 31 2005 and 2004, and the related
statements of operations, changes in members' equity/(deficit), and cash flows
for the three-year period ended December 31, 2005, which report appears in the
December 31, 2005 annual report on Form 10-K/A of Solutia Inc. and is
incorporated herein by reference.

/s/ KPMG LLP
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KPMG LLP
St. Louis, Missouri
March 26, 2007