There is no evidence that in natural environment any penguin has been ever consumed by polar bear. Why?
Polar bears consume mammals and fishes only.
Secretion of penguins estranges polar bears
Penguins aren't nutritious feed for polar bears
They haven't interacted in natural environment.
Penguins live almost exclusively in the Southern Hemisphere but native range of polar bears lies largely within the Arctic Circle, encompassing the Arctic Ocean (Northern Hemisphere). So there is not probably that any penguin has been ever consumed by polar bear in natural environment.
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Answers by country
Polar bears consume mammals and fishes only.
Secretion of penguins estranges polar bears
Penguins aren't nutritious feed for polar bears
They haven't interacted in natural environment.
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