Exhibit 8.1

LIST OF SIGNIFICANT SUBSIDIARIES

		Percentage
		Interest/
Name	Country of Incorporation	Voting Power
Pearson Education Inc.	United States		100	%
Pearson Education Ltd	England and Wales		100	%
NCS Pearson Inc.	United States		100	%
Pearson Longman Inc.	United States		100	%
Pearson Education Holdings Inc.	United States		100	%
PN Holdings Inc.	United States		100	%
The Financial Times Limited	England and Wales		100	%
Financial Times Business Ltd	England and Wales		100	%
FT Knowledge (Holdings) Inc.	United States		100	%
Interactive Data Corporation	United States		62	%
Les Echos SA	France		100	%
Penguin Group (USA) Inc.	United States		100	%
The Penguin Publishing Co Ltd	England and Wales		100	%
Dorling Kindersley Holdings Ltd	England and Wales		100	%
Pearson Inc.	United States		100	%
Pearson Holdings Inc.	United States		100	%
Pearson Overseas Holdings Ltd	England and Wales		100	%
Pearson International Finance Ltd	England and Wales		100	%
Pearson Dollar Finance plc	England and Wales		100	%
Pearson Capital Company LLC	United States		100	%
Pearson Finance Partnership (Bermuda)	Bermuda		100	%
Testchange Ltd	England and Wales		100	%
Pearson Netherlands BV	Netherlands		100	%
Pearson Loan Finance Unlimited	England and Wales		100	%
Pearson Luxembourg Holdings Ltd	England and Wales		100	%
Pearson Luxembourg Holdings Sarl	Luxembourg		100	%
Pearson Luxembourg Holdings No. 2 Ltd	Luxembourg		100	%
Pearson Luxembourg No. 1 and Pearson Luxembourg No. 2 SeNC	Luxembourg		100	%
Blue Wharf Ltd	England and Wales		100	%
Themescene Ltd	England and Wales		100	%
Pearson Investments BV	Netherlands		100	%
Pearson DBC Holdings Inc.	United States		100	%
Rycade Capital Corporation	United States		100	%
Data Broadcasting Corporation	British Virgin Islands		62	%