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                                                                    EXHIBIT 99.2

             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders of Wellman International Limited and
subsidiaries

We have audited management's assessment, included in the accompanying
Management's Report on Internal Controls over Financial Reporting for the year
ended 31 December 2004, that Wellman International Limited and subsidiaries
('the Company') maintained effective internal control over financial reporting
as of December 31, 2004, based on criteria established in "Internal Control -
Integrated Framework" issued by the Committee of Sponsoring Organisations of the
Treadway Commission (COSO). Wellman International Limited's management is
responsible for maintaining effective internal control over financial reporting
and for its assessment of the effectiveness of internal control over financial
reporting. Our responsibility is to express an opinion on management's
assessment and an opinion on the effectiveness of the Company's internal control
over financial reporting based on our audit.

We conducted our audit in accordance with the standards of the Public Company
Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether effective
internal control over financial reporting was maintained in all material
respects. Our audit included obtaining an understanding of internal control over
financial reporting, evaluating management's assessment, testing and evaluating
the design and operating effectiveness of internal control, and performing such
other procedures as we considered necessary in the circumstances. We believe
that our audit provides a reasonable basis for our opinion.

A company's internal control over financial reporting is a process designed to
provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles. A company's internal control over
financial reporting includes those policies and procedures that (1) pertain to
the maintenance of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of the company; (2)
provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with generally accepted
accounting principles, and that receipts and expenditures of the company are
being made only in accordance with authorisations of management and directors of
the company; and (3) provide reasonable assurance regarding prevention or timely
detection of unauthorised acquisition, use, or disposition of the company's
assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

In our opinion, management's assessment that the Company maintained effective
internal control over financial reporting as of December 31, 2004, is fairly
stated, in all material respects, based on criteria established in "Internal
Control - Integrated Framework" issued by the Committee of Sponsoring
Organization of the Treadway Commission (COSO). Also in our opinion, the Company
maintained, in all material respects, effective internal control over financial
reporting as of December 31, 2004, based on criteria established in "Internal
Control - Integrated Framework" issued by the Committee of Sponsoring
Organization of the Treadway Commission (COSO).

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We have also audited, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), the consolidated balance sheets of
Wellman International Limited and subsidiaries as of 31 December 2004 and 2003
and the related consolidated statements of operations, stockholders' equity and
other comprehensive income/(loss), and cash flows for each of the years in the
three year period ended 31 December 2004 and our report dated 11 March 2005
expressed an unqualified audit opinion on those consolidated financial
statements.

/s/ KPMG

Dublin, Ireland

11 March 2005

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