Exhibit 23.2


                          INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in the registration statements
(Nos. 333-47796 and 333-48002) of PolyOne Corporation of our report dated
January 27, 2003, with respect to the consolidated balance sheet of Oxy Vinyls,
LP as of December 31, 2002, and the related consolidated statements of
operations, changes in partners' capital, and cash flows for the year then
ended, which report appears in the December 31, 2002 annual report on Form 10-K
of PolyOne Corporation.



/s/ KPMG LLP

Dallas, Texas
March 26, 2003