Washington, DC 20549


                                    FORM 8-K

                                 CURRENT REPORT
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934

Date of report (Date of earliest event reported): April 28, 2004

                              POLYONE CORPORATION
               (Exact name of registrant as specified in charter)

        Ohio                        1-16091                    34-1730488
       ------                      ----------                ---------------
   (State or other                (Commission                    (I.R.S.
   jurisdiction of                File Number)                  Employer
   incorporation)                                            Identification

  PolyOne Center, 33587 Walker Road, Avon Lake, Ohio            44012
       (Address of principal executive offices)               (Zip Code)

       Registrant's telephone number, including area code: (440) 930-1000

         (Former name or former address, if changed since last report.)

Item 7 (c) Financial Statements and Exhibits

Exhibit 99.1 -- Press Release of April 28, 2004, furnished herewith.

Item 12. Results of Operations and Financial Condition

On April 28, 2004, the Registrant issued a Press Release, furnished herewith as
Exhibit 99.1, announcing earnings for the first quarter of 2004. The Press
Release shall not be deemed to be "filed" under the Securities Exchange Act of


Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                           POLYONE CORPORATION

                                           By: /s/ Michael J. Meier
                                               Michael J. Meier
                                               Corporate Controller

Dated: April 28, 2004