Exhibit 23.2

                         CONSENT OF INDEPENDENT AUDITORS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 16, 2000 relating to the
financial statements and financial statement schedules, which appears in NCO
Group, Inc.'s Annual Report on Form 10-K for the year ended December 31, 2000.
We also consent to the references to us under the headings "Experts" in such
Registration Statement.


/s/ PricewaterhouseCoopers LLP

Philadelphia, PA
May 23, 2001