Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 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.


/s/ PricewaterhouseCoopers LLP

Philadelphia, PA
May 23, 2001