Exhibit 23


                REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders of Solutia Inc.:


   We have audited the accompanying consolidated statements of financial
position of Solutia Inc. and subsidiaries (Debtor-In-Possession) (the
"Company") as of December 31, 2006 and 2005, and the related consolidated
statements of operations, comprehensive income (loss), cash flows and
shareholders' deficit for each of the three years in the period ended December
31, 2006. Our audits also included the financial statement schedule. These
financial statements and the financial statement schedule are the
responsibility of the Company's management. Our responsibility is to express
an opinion on these financial statements and the financial statement schedule
based on our audits.

   We conducted our audits in accordance with the standards of the Public
Company Accounting Oversight Board (United States). Those standards require
that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as
well as evaluating the overall financial statement presentation. We believe
that our audits provide a reasonable basis for our opinion.

   In our opinion, such consolidated financial statements present fairly, in
all material respects, the financial position of the Company as of December
31, 2006 and 2005, and the results of its operations and its cash flows for
each of the three years in the period ended December 31, 2006, in conformity
with accounting principles generally accepted in the United States of America.
Also, in our opinion, such financial statement schedule, when considered in
relation to the basic consolidated financial statements taken as a whole,
presents fairly, in all material respects, the information set forth therein.

   As discussed in Note 1 to the consolidated financial statements, the
Company has filed for reorganization under Chapter 11 of the United States
Bankruptcy Code. The accompanying financial statements do not purport to
reflect or provide for the consequences of the bankruptcy proceedings. In
particular, such financial statements do not purport to show (1) as to assets,
their realizable value on a liquidation basis or their availability to satisfy
liabilities; (2) as to pre-petition liabilities, the amounts that may be
allowed for claims or contingencies, or the status and priority thereof; (3)
as to shareholder accounts, the effect of any changes that may be made in the
capitalization of the Company; or (4) as to operations, the effect of any
changes that may be made in its business.

   The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. As discussed in Note 1 to the
financial statements, the Company's recurring losses from operations, negative
working capital, and shareholders' deficit raise substantial doubt about its
ability to continue as a going concern. Management's plans concerning these
matters are also discussed in Note 1 to the financial statements. The
financial statements do not include adjustments that might result from the
outcome of this uncertainty.

   As discussed in Note 2 and Note 12, respectively, to the consolidated
financial statements, the Company adopted Statement of Financial Accounting
Standard No. 158, Employers' Accounting for Defined Benefit Pension and Other
Postretirement Plans, and Financial Accounting Standards Board Interpretation
No. 47, Accounting for Conditional Asset Retirement Obligations - an
interpretation of FASB Statement No. 143, effective December 31, 2006 and
December 31, 2005, respectively.

   We have also audited, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), the effectiveness of the
Company's internal control over financial reporting as of December 31, 2006,
based on criteria set forth by the Committee of Sponsoring Organizations of
the Treadway Commission ("COSO") in Internal Control-Integrated Framework and
our report dated March 1, 2007 (not presented herein) expressed an unqualified
opinion on management's assessment of the effectiveness of the Company's
internal control over financial reporting and an unqualified opinion on the
effectiveness of the Company's internal control over financial reporting.

St. Louis, Missouri
March 1, 2007

(October 3, 2007 as to the effects of the Dequest sale, adoption of a new
accounting pronouncement and change in measurement of segment profit and loss
as described in Note 23 to the consolidated financial statements)