EXHIBIT 99.1

STATEMENT UNDER OATH OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL
OFFICER REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Thomas A. Waltermire, state and attest that:

(1)      To the best of my knowledge, based upon a review of the covered reports
         of PolyOne Corporation, and, except as corrected or supplemented in a
         subsequent covered report:

         -        no covered report contained an untrue statement of a material
                  fact as of the end of the period covered by such report (or in
                  the case of a report on Form 8-K or definitive proxy
                  materials, as of the date on which it was filed); and

         -        no covered report omitted to state a material fact necessary
                  to make the statements in the covered report, in light of the
                  circumstances under which they were made, not misleading as of
                  the end of the period covered by such report (or in the case
                  of a report on Form 8-K or definitive proxy materials, as of
                  the date on which it was filed).

(2)      I have reviewed the contents of this statement with PolyOne
         Corporation's Audit Committee.

(3)      In this statement under oath, each of the following, if filed on or
         before the date of this statement, is a "covered report":

         -        Annual Report on Form 10-K for the Fiscal Year ended December
                  31, 2001 of PolyOne Corporation;

         -        all reports on Form 10-Q, all reports on Form 8-K and all
                  definitive proxy materials of PolyOne Corporation filed with
                  the Commission subsequent to the filing of the Form 10-K
                  identified above; and

         -        any amendments to any of the foregoing.

/s/ Thomas A. Waltermire
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Thomas A. Waltermire                            Subscribed and sworn to
Chairman of the Board, President                before me this 8th day of
and Chief Executive Officer                     August 2002.
PolyOne Corporation

Dated: August 8, 2002                           /s/ Kathleen C. Cornelius
                                                -------------------------------
                                                Notary Public, State of Ohio
                                                Recorded in Lorain County
                                                My Commission Expires: 05-23-07