Exhibit 23.2


                       Consent of Independent Accountants
                       ----------------------------------

We hereby consent to the incorporation by reference in the registration
statements of NCO Group, Inc. on Form S-8 (File No's. 333-42743, 333-62131,
333-73087, 333-83229 and 333-87493) and Form S-3 (File No. 333-86473) of our
report dated February 16, 2000, on our audits of the consolidated financial
statements and the financial statement schedule of NCO Group, Inc. as of
December 31, 1999, and for each of the two years in the period ended December
31, 1999, which report is included in this Annual Report on Form 10-K.


/s/ PricewaterhouseCoopers LLP


Philadelphia, Pennsylvania
March 15, 2001