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Exhibit 23.2
[PRICEWATERHOUSECOOPERS LETTERHEAD]
CONSENT OF INDEPENDENT ACCOUNTS
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 F-1, Registration
Statement (No. 333-43198).
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
New York, New York
August 31, 2000