<PAGE>

                                UNITED STATES
                     SECURITIES AND EXCHANGE COMMISSION
                           WASHINGTON, D.C. 20549

                                 FORM 10-K/A
                               AMENDMENT NO. 1
(Mark One)
[X]   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934

For the fiscal year ended   December 31, 2005
                         ---------------------------------------

[ ]   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934

For the transition period from ___________________ to ______________

  Commission file number   001-13255
                        ----------------------------------------------

                                SOLUTIA INC.
             --------------------------------------------------
           (Exact name of registrant as specified in its charter)

                     Delaware                             43-1781797
        ---------------------------------           ----------------------
         (State or other jurisdiction of                (I.R.S. Employer
          incorporation or organization)              Identification No.)

 575 Maryville Centre Drive, P.O. Box 66760, St. Louis, Missouri 63166-6760
 --------------------------------------------------------------------------
             (Address of principal executive offices)            (Zip Code)

  Registrant's telephone number, including area code: (314) 674-1000

  Securities registered pursuant to Section 12(b) of the Act:

     Title of each class            Name of each exchange on which registered
     --------------------           -----------------------------------------
             None                                    None

  Securities registered pursuant to section 12(g) of the Act:

                             Title of each class
                             -------------------
                         $.01 par value Common Stock
                       Preferred Stock Purchase Rights


Indicate by check mark if the registrant is a well-known seasoned issuer, as
defined in Rule 405 of the Securities Act.  [ ] Yes     [X] No

Indicate by check mark if the registrant is not required to file reports
pursuant to Section 13 or 15(d) of the Act.  [ ] Yes     [X] No

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act
of 1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days. [X] Yes [ ] No

Indicate by check mark if disclosure of delinquent filers pursuant to Item
405 of Regulation S-K (Section 229.405 of this chapter) is not contained
herein, and will not be contained, to the best of registrant's knowledge, in
definitive proxy or information statements incorporated by reference in Part
III of this Form 10-K or any amendment to this Form 10-K. [ ]

Indicate by check mark whether the registrant is a large accelerated filer,
an accelerated filer or a non-accelerated filer. See definition of
"accelerated filer and large accelerated filer" in Rule 12b-2 of the
Exchange Act).

Large accelerated filer [ ]   Accelerated filer [X]    Non-accelerated filer [ ]

Indicate by check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Act). [ ] Yes     [X] No

The aggregate market value of the registrant's common stock held by
non-affiliates, as of the last business day of the registrant's most
recently completed second fiscal quarter, June 30, 2005, based upon the
value of the last sales price of these shares as quoted on the OTC Bulletin
Board, was approximately $61.6 million.

NOTE.--If a determination as to whether a particular person or entity is an
affiliate cannot be made without involving unreasonable effort and expense,
the aggregate market value of the common stock held by non-affiliates may be
calculated on the basis of assumptions reasonable under the circumstances,
provided that the assumptions are set forth in this Form.

Indicate the number of shares outstanding of each of the registrant's
classes of common stock, as of the latest practicable date: 104,459,578
shares of common stock, $.01 par value, outstanding as of the close of
business on February 28, 2006.


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                              Explanatory Note

         This Amendment No. 1 to Form 10-K for the year ended December 31,
2005 (this "Amendment"), originally filed with the Securities and Exchange
Commission on March 15, 2006 (the "Original Filing"), is being filed solely
to incorporate the consolidated balance sheets of Siratsa LLC and its
subsidiaries as of December 31, 2005 and 2004, and the related consolidated
statements of operations, changes in members equity (deficit), and cash
flows for the years ended December 31, 2005, 2004 and 2003, as required by
Rule 3-09 of Regulation S-X promulgated by the U.S. Securities and Exchange
Commission ("SEC") relating to the form and content of financial statements
filed with the SEC.

         As required by Rule 12b-15 under the Securities Exchange Act of
1934, as amended, new certifications by our principal executive officer and
principal financial officer are being filed with this Amendment.

         Except as expressly stated herein, no changes have been made to the
Original Filing. Except as expressly stated herein, this Amendment does not
update any of the disclosures contained in the Original Filing to reflect
any events that occurred after the date of the Original Filing. The filing
of this Amendment shall not be deemed an admission that the Original Filing,
when made, included any untrue statement of a material fact or omitted to
state a material fact necessary to make a statement not misleading.



                                     2

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                                   PART IV

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE

         (a) Documents filed as part of this Form 10-K/A:

         1.       Financial Statements--See the Index to Consolidated
                  Financial Statements and Financial Statement Schedule at
                  page 54 of Solutia's Form 10-K as filed with the
                  Securities and Exchange Commission on March 15, 2006.

         2.       The following supplemental schedule for the years ended
                  December 31, 2005, 2004 and 2003 has been filed with
                  Solutia's Form 10-K as filed with the Securities and
                  Exchange Commission on March 15, 2006:

                           II--Valuation and Qualifying Accounts

         3.       Exhibits--See the Exhibit Index beginning at page 5 of
                  this Form 10-K/A. For a listing of all management
                  contracts and compensatory plans or arrangements required
                  to be filed as exhibits to this report, see the exhibits
                  listed under Exhibit Nos. 10(a) and 10(d) through 10(y) on
                  the Exhibit Index. The following exhibits listed in the
                  Exhibit Index are filed with this Form 10-K/A:



                  23(d)    Consent of Independent Registered Public Accounting
                           Firm
                  31(a)    Certification of Chief Executive Officer Pursuant
                           to Section 302 of the Sarbanes-Oxley Act of 2002
                  31(b)    Certification of Chief Financial Officer Pursuant
                           to Section 302 of the Sarbanes-Oxley Act of 2002
                  32(a)    Certification of Chief Executive Officer Pursuant
                           to 18 U.S.C. Section 1350 as Adopted Pursuant to
                           Section 906 of the Sarbanes-Oxley Act of 2002
                  32(b)    Certification of Chief Financial Officer Pursuant
                           to 18 U.S.C. Section 1350 as Adopted Pursuant to
                           Section 906 of the Sarbanes-Oxley Act of 2002
                  99.3     Consolidated Financial Statements of Siratsa LLC




                                     3

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<PAGE>


                                 SIGNATURES

         Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this report
to be signed on its behalf by the undersigned, thereunto duly authorized.

                                             SOLUTIA INC.

                                             By:  /s/ Timothy J. Spihlman
                                             ------------------------------
                                             Timothy J. Spihlman
                                             Vice President and Controller
                                             (Principal Accounting Officer)

Dated: March 31, 2006




                                     4

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                                EXHIBIT INDEX

These exhibits are numbered in accordance with the Exhibit Table of Item 601
of Regulation S-K.

Exhibit No.                Description
-----------                -----------

2(a)     Distribution Agreement (incorporated by reference to Exhibit 2 of
         Solutia's Registration Statement on Form S-1 (333-36355) filed
         September 25, 1997)

2(b)     Amendment to Distribution Agreement, dated as of July 1, 2002, by
         and among Pharmacia Corporation, Solutia Inc., and Monsanto Company
         (incorporated by reference to Exhibit 2 of Solutia's Form 10-Q for
         the quarter ended June 30, 2002)

2(c)     Joint Venture Agreement between Solutia Inc. and FMC Corporation(1)
         (incorporated by reference to Exhibit 2(i) of Solutia's Form 8-K
         filed on April 27, 2000)

2(d)     First Amendment to Joint Venture Agreement between Solutia Inc. and
         FMC Corporation (incorporated by reference to Exhibit 2(ii) of
         Solutia's Form 8-K filed on April 27, 2000)

2(e)     Second Amendment to Joint Venture Agreement between Solutia Inc.
         and FMC Corporation (incorporated by reference to Exhibit 2(iii) of
         Solutia's Form 8-K filed on April 27, 2000)

2(f)     Third Amendment to Joint Venture Agreement between Solutia Inc. and
         FMC Corporation (incorporated by reference to Exhibit 2(iv) of
         Solutia's Form 8-K filed on April 27, 2000)

3(a)     Restated Certificate of Incorporation of Solutia (incorporated by
         reference to Exhibit 3(a) of Solutia's Registration Statement on
         Form S-1 (333-36355) filed September 25, 1997)

3(b)     By-Laws of Solutia Inc., as amended February 26, 2003 (incorporated
         by reference to Exhibit 3(b) of Solutia's Form 10-K for the year
         ended December 31, 2003)

4(a)     Rights Agreement (incorporated by reference to Exhibit 4 of
         Solutia's Registration Statement on Form 10 filed on August 7,
         1997)

4(b)     Amendment to the Rights Agreement (incorporated by reference
         to Exhibit 4.4 of Solutia's Registration Statement on Form S-3
         (333-75812) filed December 21, 2001)

4(c)     Indenture dated as of October 1, 1997, between Solutia Inc. and The
         Chase Manhattan Bank, as Trustee (incorporated by reference to
         Exhibit 4.1 of Solutia's Form 10-Q for the quarter ended
         September 30, 1997)

4(d)     7.375% Debentures due 2027 in the principal amount of $200,000,000
         (incorporated by reference to Exhibit 4.3 of Solutia's Form 10-Q
         for the quarter ended September 30, 1997)

4(e)     7.375% Debentures due 2027 in the principal amount of $100,000,000
         (incorporated by reference to Exhibit 4.4 of Solutia's Form 10-Q
         for the quarter ended September 30, 1997)

4(f)     6.72% Debentures due 2037 in the principal amount of $150,000,000
         (incorporated by reference to Exhibit 4.5 of Solutia's Form 10-Q
         for the quarter ended September 30, 1997)

4(g)     Terms and Conditions of Euronotes (incorporated by reference to
         Exhibit 99.2 of Solutia's Form 8-K filed on February 23, 2004)

4(h)     Form of Global Note for Euronotes (incorporated by reference to
         Exhibit 99.5 of Solutia's Form 8-K filed on February 23, 2004)

4(i)     Indenture dated as of July 9, 2002, between SOI Funding Corp. and
         HSBC Bank USA, as Trustee (incorporated by reference to Exhibit 4.2
         of Solutia's Form S-4 (333-99699) filed September 17, 2002)

4(j)     First Supplemental Indenture, dated as of July 25, 2002, among
         Solutia Inc., SOI Funding Corp., the Subsidiary Guarantors and HSBC
         Bank USA, as Trustee (incorporated by reference to Exhibit 4.3 of
         Solutia's Form S-4 (333-99699) filed September 17, 2002)

4(k)     Second Supplemental Indenture, dated as of October 24, 2002, among
         Solutia Inc., the subsidiary guarantors named therein and HSBC Bank
         USA (incorporated by reference to Exhibit 4 of Solutia's Form 10-Q
         for the quarter ended September 30, 2002)

4(l)     Third Supplemental Indenture, dated as of October 8, 2003, among
         Solutia Inc., the subsidiary guarantors named therein and HSBC Bank
         USA (incorporated by reference to Exhibit 4(c) of Solutia's Form
         10-Q for the quarter ended September 30, 2003)

4(m)     Amended, Restated and Novated Junior Intercreditor Agreement, dated
         as of October 8, 2003, among Solutia Inc., Solutia Business
         Enterprises, Inc., each of the subsidiary guarantors named therein,
         Ableco Finance LLC and HSBC Bank USA (incorporated by reference to
         Exhibit 4(a) of Solutia's Form 10-Q for the quarter ended September
         30, 2003)

4(n)     Amended, Restated and Novated Junior Security Agreement, dated as
         of October 8, 2003, among Solutia Inc., Solutia Business
         Enterprises, Inc., each of the subsidiary guarantors named therein,
         Ableco Finance LLC and HSBC Bank USA (incorporated by reference to
         Exhibit 4(b) of Solutia's Form 10-Q for the quarter ended September
         30, 2003)

<FN>
-----------------------------
(1) Confidential treatment has been granted for a portion of this exhibit.


                                     5

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9        Omitted--Inapplicable

10(a)    Financial Planning and Tax Preparation Services Program for the
         Executive Leadership Team (incorporated by reference to Exhibit
         10(a) of Solutia's Form 10-K for the year ended December 31, 1997)

10(b)    Employee Benefits Allocation Agreement (incorporated by reference
         to Exhibit 10(a) of Solutia's Registration Statement on Form S-1
         (333-36355) filed September 25, 1997)

10(c)    Tax Sharing and Indemnification Agreement (incorporated by
         reference to Exhibit 10(b) of Solutia's Registration Statement on
         Form S-1 (333-36355) filed September 25, 1997)

10(d)    Solutia Inc. Management Incentive Replacement Plan as amended in
         1999 (incorporated by reference to Exhibit 10(2) of Solutia's Form
         10-Q for the quarter ended June 30, 1999)

10(e)    Solutia Inc. 1997 Stock-Based Incentive Plan as amended in 1999 and
         2000 (incorporated by reference to Exhibit 10(1) of Solutia's Form
         10-Q for the quarter ended June 30, 2000)

10(f)    Solutia Inc. 2000 Stock-Based Incentive Plan (incorporated by
         reference to Appendix A of the Solutia Inc. Notice of Annual
         Meeting and Proxy Statement dated March 9, 2000)

10(g)    Solutia Inc. Non-Employee Director Compensation Plan, as amended in
         1999, 2000, and 2001 (incorporated by reference to Exhibit 10 of
         Solutia's Form 10-Q for the quarter ended June 30, 2001)

10(h)    Solutia Inc. 2003 Non-Employee Director Compensation Plan
         (incorporated by reference to Exhibit 10(a) of Solutia's Form 10-Q
         for the quarter ended June 30, 2003)

10(i)    2004 Solutia Annual Incentive Plan (incorporated by reference to
         Exhibit 99.1 of Solutia's Form 8-K, filed January 18, 2005)

10(j)    2005 Solutia Annual Incentive Program (incorporated by reference to
         Exhibit 99.1 of Solutia's Form 8-K filed April 27, 2005)

10(k)    Solutia Inc. Deferred Compensation Plan, as amended in 2002
         (incorporated by reference to Exhibit 10(l) of Solutia's Form 10-K
         for the year ended December 31, 2002)

10(l)    Solutia Inc. 2002-2006 Long-Term Incentive Plan (incorporated by
         reference to Appendix A of the Solutia Inc. Notice of Annual
         Meeting and Proxy Statement dated March 14, 2002)

10(m)    Form of Retention Agreement between Solutia Inc. and other named
         Executive Officers (incorporated by reference to Exhibit 10(q) of
         Solutia's Form 10-K for the year ended December 31, 2003, filed
         March 15, 2004)

10(n)    Agreement by and between Solutia Inc. and Rosemary L. Klein
         (incorporated by reference to Exhibit 99.2 of Solutia's Form 8-K
         filed April 27, 2005)

10(o)    Amended and Restated Agreement by and between Solutia Inc. and
         Jeffry N. Quinn (incorporated by reference to Exhibit 99.3 of
         Solutia's Form 8-K filed April 27, 2005)

10(p)    Amended and Restated Agreement by and between Solutia Inc. and
         James M. Sullivan (incorporated by reference to Exhibit 99.4 of
         Solutia's Form 8-K filed April 27, 2005)

10(q)    Agreement by and between Solutia Inc. and John F. Saucier dated as
         of July 19, 2004 (incorporated by reference to Exhibit 10(e) of
         Solutia's Form 10-Q for the quarter ended June 30, 2004)

10(r)    Agreement by and between Solutia Inc. and Luc De Temmerman dated as
         of July 19, 2004 (incorporated by reference to Exhibit 99.2 of
         Solutia's Form 8-K filed January 18, 2005)

10(s)    Letter Agreement between Solutia Inc. and Luc De Temmerman
         effective as of July 19, 2004 (incorporated by reference to Exhibit
         99.3 of Solutia's Form 8-K filed January 18, 2005)

10(t)    Retention Agreement by and between Solutia Inc. and Max W. McCombs
         dated as of June 21, 2004 (incorporated by reference to Exhibit 10
         of Solutia's Form 10-Q for the quarter ended September 30, 2004)

10(u)    Retention Agreement, dated as of June 17, 2004, by and between
         Solutia Inc. and Rosemary L. Klein (incorporated by reference to
         Exhibit 10(aa) of Solutia's Form 10-K for the year ended December
         31, 2004)

10(v)    Agreement by and between Solutia Inc. and James R. Voss, dated as
         of August 1, 2005 (incorporated by reference to Exhibit 10.1 of
         Solutia's Form 10-Q for the quarter ended June 30, 2005)

10(w)    Agreement by and between Solutia Inc. and Jonathon P. Wright, dated
         as of August 1, 2005 (incorporated by reference to Exhibit 10.2 of
         Solutia's Form 10-Q for the quarter ended June 30, 2005)

10(x)    Form of Retention Agreement between Solutia Inc. and Key Employees
         (incorporated by reference to Exhibit 10(bb) of Solutia's Form 10-K
         for the year ended December 31, 2004)

*10(y)   Form of Agreement by and between Solutia Inc., CPFilms, Inc. and
         Kent J. Davies

10(z)    Protocol Agreement, dated as of July 1, 2002, by and among Pharmacia
         Corporation, Solutia Inc., and Monsanto Company (incorporated by
         reference to Exhibit 10(b) of Solutia's Form 10-Q for the quarter
         ended June 30, 2002)

10(aa)   Protocol Agreement, dated as of November 15, 2002, by and among
         Pharmacia Corporation, Solutia Inc. and Monsanto Company
         (incorporated by reference to Exhibit 10.1 of Solutia's Form 8-K
         filed November 18, 2002)

10(bb)   Amendment to Protocol Agreement, dated as of March 3, 2003, by and
         among Pharmacia Corporation, Solutia Inc. and Monsanto Company
         (incorporated by reference to Exhibit 10(t) of Solutia's Form 10-K
         for the year ended December 31, 2003)

10(cc)   Amendment to Protocol Agreement, dated August 4, 2003, by and among
         Pharmacia Corporation, Monsanto Company and Solutia Inc.
         (incorporated by reference to Exhibit 10(e) of Solutia's Form 10-Q
         for the quarter ended June 30, 2003)



                                     6

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10(dd)   Financing Agreement, dated as of January 16, 2004, by and among
         Solutia Inc. and Solutia Business Enterprises, Inc., as debtors and
         debtors-in-possession, as Borrowers, certain subsidiaries of
         Solutia Inc. listed as a Guarantor, as debtors and debtors-in-
         possession, as Guarantors, the lenders from time to time party
         thereto, as Lenders, Citicorp USA, Inc., as Collateral Agent,
         Administrative Agent and Documentation Agent (incorporated by
         reference to Exhibit 99.2 of Solutia's Form 8-K filed January 23,
         2004)

10(ee)   Amendment No. 1 to Financing Agreement and Waiver, dated as of
         March 1, 2004, by and among Solutia Inc. and Solutia Business
         Enterprises, Inc., as debtors, debtors-in-possession and as
         Borrowers; certain subsidiaries of Solutia Inc., as debtors,
         debtors-in-possession and as Guarantors; the lenders from time to
         time party thereto, as Lenders; Citicorp USA, Inc., as Collateral
         Agent, Administrative Agent and Co-Documentation Agent and Wells
         Fargo Foothill, LLC, as Co-Documentation Agent (incorporated by
         reference to Exhibit 10(y) of Solutia's Form 10-K for the year
         ended December 31, 2004)

10(ff)   Amendment No. 2 to Financing Agreement and Waiver dated as of July
         20, 2004 by and among Solutia Inc. and Solutia Business
         Enterprises, Inc., as debtors, debtors-in-possession and as
         Borrowers; certain subsidiaries of Solutia Inc. as debtors,
         debtors-in-possession and as Guarantors; the lenders from time to
         time party thereto, as Lenders; Citicorp USA, Inc., as Collateral
         Agent, Administrative agent and Co-Documentation Agent and Wells
         Fargo Foothill, LLC, as Co-Documentation Agent (incorporated by
         reference to Exhibit 10(f) of Solutia's Form 10-Q for the quarter
         ended June 30, 2004)

10(gg)   Amendment No. 3 to the $525,000,000 Debtor-in-Possession Financing
         Agreement dated January 16, 2004 (as amended) between Solutia Inc.,
         Solutia Business Enterprises, Inc. and the other parties thereto
         (incorporated by reference to Exhibit 10.1 of Solutia's Form 8-K
         filed July 27, 2005)

10(hh)   Waiver and Consent dated as of October 31, 2005 by and among
         Solutia, Solutia Business Enterprises, Inc., each subsidiary of
         Solutia listed on the signature pages thereto, the lenders party
         thereto, Citicorp USA, Inc. and Wells Fargo Foothill, LLC
         (incorporated by reference to Exhibit 10.1 of Solutia's Form 8-K
         filed December 5, 2005)

10(ii)   Fiscal Agency Agreement, dated February 11, 2004, among Solutia
         Europe S.A./N.V., Kredietbank S.A. Luxembourgeoise, as fiscal agent
         and paying agent, and KBC Bank N.V., as principal paying agent
         (incorporated by reference to Exhibit 99.3 of Solutia's Form 8-K
         filed on February 23, 2004)

10(jj)   Amendment No. 1 to the Fiscal Agency Agreement and Terms and
         Conditions of Notes dated as of November 9, 2004 (incorporated by
         reference to Exhibit 99.1 of Solutia's Form 8-K filed November 16,
         2004)

10(kk)   Collateral Agency Agreement, dated February 11, 2004, among KBC
         Bank N.V., as Collateral Agent, Solutia Europe S.A./N.V., and the
         Subsidiary Guarantors (incorporated by reference to Exhibit 99.4 of
         Solutia's Form 8-K filed on February 23, 2004)

10(ll)   Counterpart to the Collateral Agency Agreement dated March 4, 2004
         (incorporated by reference to Exhibit 99.8 of Solutia's Form 8-K
         filed on March 11, 2004)

10(mm)   Agreement, made as of December 30, 2004, by and among Cytec
         Industries Inc., Solutia Inc., UCB SA, Solutia Canada, Inc.,
         Surface Specialties, Inc. and Surface Specialties S.A.(2)
         (incorporated by reference to Exhibit 10(nn) of Solutia's Form 10-K
         for the year ended December 31, 2004)

10(nn)   Asset Purchase Agreement by and among FMC Corporation, Solutia
         Inc., Astaris LLC, Israel Chemicals Limited and ICL Performance
         Products Holding Inc. dated as of September 1, 2005 (incorporated
         by reference to Exhibit 10.1 of Solutia's Form 10-Q for the quarter
         ended September 30, 2005)

10(oo)   Toll Manufacturing Agreement by and between Solutia Inc. and
         Phosphorus Derivatives Inc. dated November 4, 2005 (incorporated by
         reference to Exhibit 10.2 of Solutia's Form 10-Q for the quarter
         ended September 30, 2005)

10(pp)   Owners Agreement by and between Solutia Inc. and FMC Corporation
         dated as of September 1, 2005 (incorporated by reference to Exhibit
         10.3 of Solutia's Form 10-Q for the quarter ended September 30,
         2005)

10(qq)   Stock Purchase Agreement, dated as of November 23, 2005 by and
         between Solutia Inc., Vitro S.A. de C.V., and Vitro Plan S.A. de
         C.V. (incorporated by reference to Exhibit 10.1 of Solutia's Form
         8-K filed on December 21, 2005)

10(rr)   Debtors' Joint Plan of Reorganization Pursuant to Chapter 11 of the
         Bankruptcy Code (incorporated by reference to Exhibit 99.1 of
         Solutia's Form 8-K filed on February 21, 2006)

10(ss)   Debtors' Disclosure Statement Pursuant to Section 1125 of the
         Bankruptcy Code (incorporated by reference to Exhibit 99.2 of
         Solutia's Form 8-K filed on February 21, 2006)

10(tt)   Revised Exhibit D to Debtors' Disclosure Statement Pursuant to
         Section 1125 of the Bankruptcy Code (incorporated by reference to
         Exhibit 99.1 of Solutia's Form 8-K filed on February 27, 2006)

11       Omitted--Inapplicable; see "Statement of Consolidated Operations"
         on page 57 of Solutia's Form 10-K for the year ended December 31,
         2005.

<FN>
-----------------------------
(2) Confidentiality has been requested for a portion of this exhibit.


                                     7

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*12      Computation of the Ratio of Earnings to Fixed Charges

 14      Solutia Inc. Code of Ethics for Senior Financial Officers
         (incorporated by reference to Item 14 of Solutia's Form 10-K for
         the year ended December 31, 2003)

 16      Omitted--Inapplicable

 18      Omitted--Inapplicable

*21      Subsidiaries of the Registrant

 22      Omitted--Inapplicable

*23(a)   Consent of Independent Registered Public Accounting Firm

*23(b)   Consent of Independent Registered Public Accounting Firm

*23(c)   Consent of Independent Auditors

 23(d)   Consent of Independent Registered Public Accounting Firm

*24(a)   Powers of Attorney

*24(b)   Certified copy of board resolution authorizing Form 10-K filing
         utilizing powers of attorney

 31(a)   Certification of Chief Executive Officer Pursuant to Section 302
         of the Sarbanes-Oxley Act of 2002

 31(b)   Certification of Chief Financial Officer Pursuant to Section
         302 of the Sarbanes-Oxley Act of 2002

 32(a)   Certification of Chief Executive Officer Pursuant to 18 U.S.C.
         Section 1350 as Adopted Pursuant to Section 906 of the Sarbanes-Oxley
         Act of 2002

 32(b)   Certification of Chief Financial Officer Pursuant to 18 U.S.C.
         Section 1350 as Adopted Pursuant to Section 906 of the
         Sarbanes-Oxley Act of 2002

*99.1    Solutia's Categorical Independence Standards for Non-Employee
         Directors

*99.2    Combined Financial Statements of Flexsys Group

 99.3    Combined Financial Statements of Siratsa LLC

<FN>
---------------------------
*Previously filed with Solutia's Form 10-K filed with the Securities and
Exchange Commission on March 15, 2006.

(d)      Financial Statements Schedules

Separate Financial Statements of Subsidiaries Not Consolidated.

         The consolidated financial statements of Siratsa LLC and
         subsidiaries for the periods ending as of December 31, 2005, 2004
         and 2003 have been filed as Exhibit 99.3 to this Form 10K/A
         pursuant to Rule 3-09 of Regulation S-X.



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