EXHIBIT 23(b)

                        CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-3 No. 333-00000) and related Prospectus of
Wellman, Inc. for the registration of 4,502,143 shares of Series A Preferred
Stock, 6,700,000 shares of Series B Preferred Stock, 2,500,000 warrants to
purchase common stock, and 37,140,342 shares of common stock and to the
incorporation by reference therein of our report dated February 20, 2004, with
respect to the consolidated financial statements of Wellman International
Limited and Subsidiaries incorporated by reference in the Annual Report (Form
10-K) of Wellman, Inc. for the year ended December 31, 2003 and the related
financial statement schedules included therein, filed with the Securities and
Exchange Commission.

/s/ KPMG
KPMG
Chartered Accountants
Registered Auditors
Dublin, Ireland

29 December 2004