Exhibit 23.2

            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the registration statement (No.
333-48002 and 333-47796) on Form S-8 of PolyOne Corporation of our report dated
February 22, 2005, with respect to the consolidated balance sheets of Oxy
Vinyls, LP as of December 31, 2004 and 2003, and the related consolidated
statements of operations, changes in partners' capital, and cash flows for each
of the years in the three-year period ended December 31, 2004, which report
appears in the December 31, 2004, annual report on Form 10-K of PolyOne
Corporation.


/s/ KPMG LLP

Dallas, Texas
March 4, 2005