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                                                                    Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of The Geon Company, M.A. Hanna Company and Consolidation
Corp. of our report dated January 28, 2000 relating to the consolidated
financial statements, which appears in the M.A. Hanna Company's 1999 Annual
Report to Stockholders, which is incorporated by reference in its Annual Report
on Form 10-K for the year ended December 31, 1999. We also consent to the
incorporation by reference of our report dated January 28, 2000 relating to the
financial statement schedule, which appears in such Annual report on Form 10-K.
We also consent to the reference to us under the heading "Experts" in such
Registration Statement.


                                               /s/ PricewaterhouseCoopers LLP

Cleveland, Ohio
June 30, 2000