You can find the 2005 requirements for the Poly (and the other Disney Collection Resorts) on the DVC Members' website. Don't believe the 2006 chart is there yet, though.
Are you talking about the Polynesian Resort at WDW or another resort that might be Polynesian Village? If you are talking about the Poly at WDW, I have the points charts in front of me. Depending on the time of year and type of view, they range from 32 to 135 points per night.