Exhibit 10.63

JAMES IDE

                                                                 412 CUMNOCK RD.
                                                             INVERNESS, IL 60067

Pliant Corporation
1475 Woodfield Dr.
Schaumburg, IL 60173

                                                                January 26, 2005

As we discussed, I have elected to resign my employment at Pliant to pursue
other interests. I have appreciated the opportunity to work at Pliant.

Following is how I understand we will proceed with my termination:

-    I will remain working at Pliant through the month of February (unless I am
     asked to leave sooner). I will keep Pliant's best interest in mind, and do
     what I can to minimize disruption and ensure a smooth and positive
     transition.

-    I will receive the $70,000 bonus for 2004 which was guaranteed in my offer
     letter.

-    We will mutually agree on wording for the internal announcement and
     external press release insofar as they relate to me or my reasons for
     resigning (which are indicated above).

-    In the event I am asked about Pliant or why I resigned, I will indicate
     that my experience with the company, senior management and Board were
     positive, that I believe the turnaround is well under way, and that I left
     the company solely to pursue other interests which were a better fit to my
     long term personal goals. In the event of reference inquires, Pliant agrees
     to refer to the following accomplishments: upgrading the external reports
     (10-Q) and earnings disclosure; recognizing the liquidity implications of
     increasing resin costs and obtaining a bank amendment for an additional $25
     million; leading a financial reporting system upgrade (Hyperion); bringing
     in three team members whom I'd worked with before; and leading the effort
     to maintain trade credit with Dow and Exxon.

-    I will attempt to complete the 2005 Business Plan process on a best efforts
     basis

Please countersign below if you agree with this handling.


Sincerely,

/s/ Jim Ide
Jim Ide


          Pliant Corporation, by   /s/ Harold Bevis
                                 -------------------------------