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                                                                    EXHIBIT 23.1


                        CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" included in
the Proxy Statement that is made part of Amendment No. 1 to the Registration
Statement (Form S-4 No. 333-37344) and to the incorporation by reference therein
of our reports dated January 27, 2000, with respect to the consolidated
financial statements of The Geon Company incorporated by reference in its Annual
Report (Form 10-K) for the year ended December 31, 1999 and March 23, 2000 with
respect to the related financial statement schedule included therein, filed with
the Securities and Exchange Commission.



                                        /s/ Ernst & Young LLP

Cleveland, Ohio
June 28, 2000