EXHIBIT 10.1


[Letterhead of PricewaterhouseCoopers]

CONSENT OF INDEPENDENT ACCOUNTANTS

         As independent accountants, we hereby consent to the incorporation
by reference in the Form S-8 Registration Statements (Reg. Nos. 333-44590,
333-45070 and 333-66444), filed with the Securities and Exchange Commission
on August 25, 2000, September 1, 2000 and August 1, 2001, respectively, of
our report dated March 4, 2002, except the information presented in Note 35,
for which the date is June 10, 2002, with respect to the financial statements
of Pearson plc and of the financial statements included in Pearson plc's
Annual Report on Form 20-F for the fiscal year ended December 31, 2001 to be
filed with the Securities and Exchange Commission, and to all references to
our Firm included in such Form 20-F.

/s/ PricewaterhouseCoopers
PricewaterhouseCoopers
London, England
June 10, 2002