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<PAGE>
EXHIBIT 23.2
[LETTERHEAD OF PRICEWATERHOUSECOOPERS LLP]
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of Pearson plc of our report dated June 17, 1998 relating
to the carve-out financial statements of Simon & Schuster (Excluding Consumer),
which appears in Pearson plc's Form F1 Registration Statement (No.
333-43198).
/s/ PricewaterhouseCoopers LLP
New York, New York
August 24, 2000
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