Exhibit 23.3

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated February 28, 2003, except for Note 6, as to which the
date is March 25, 2003, and Notes 5 and 14, as to which the date is May 7, 2003,
with respect to the December 31, 2002 consolidated financial statements and
schedule of Pliant Corporation and to the use of our report dated July 19, 2002
with respect to the March 31, 2002 consolidated financial statements of Decora
Industries, Inc. included in Amendment No. 2 to the Registration Statement
(Form S-1 No. 333-106432) and related Prospectus of Pliant Corporation for the
registration of $320,000,000 of 13% senior subordinated notes.


/s/ Ernst & Young LLP

Chicago, Illinois
August 1, 2003