EXHIBIT 23.1




                         CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference in this Annual Report (Form 10-K)
of PolyOne Corporation of our report dated January 30, 2002, included in the
2001 Annual Report to the Shareholders of PolyOne Corporation.

Our audit also included the financial statement schedule of PolyOne Corporation
listed in Item 14(a). This schedule is the responsibility of the Company's
management. Our responsibility is to express an opinion based on our audits. In
our opinion, the financial statement schedule referred to above, when considered
in relation to the basic financial statements taken as a whole, presents fairly
in all material respects the information set forth therein.

We also consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 333-47796) pertaining to Post Effective Amendment No. 1 on Form
S-4, and in the Registration Statement (Form S-8 No. 333-48002) pertaining to
the PolyOne Corporation 2000 Stock Incentive Plan of our report dated January
30, 2002, with respect to the consolidated financial statements of PolyOne
Corporation incorporated herein by reference, and of our report included in the
preceding paragraph with respect to the financial statement schedule included in
this Annual Report (Form 10-K) of PolyOne Corporation.


                                                   /s/ ERNST & YOUNG LLP

Cleveland, Ohio
March 28, 2002