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EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
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PERCENTAGE
INTEREST/
NAME COUNTRY OF INCORPORATION VOTING POWER
- ------------------------------ ------------------------- ------------
Pearson Education Inc. United States 100%
PN Holdings Inc. United States 100%
FT Limited England and Wales 100%
Les Echos SA France 100%
Interactive Data Corp. Inc. United States 60%
Exshare Financial Ltd. England and Wales 60%
Data Broadcasting Inc. United States 60%
Financial Times Business Ltd. England and Wales 100%
Penguin Putnam Inc. United States 100%
Penguin Books Ltd. England and Wales 100%
Recoletos Compania Editorial SA Spain 79%
Pearson AG Switzerland 100%
Pearson Inc. United States 100%
Pearson Langman Inc. United States 100%
Pearson Overseas Holdings Ltd. England and Wales 100%
Pearson Capital Company LLC United States 100%
Pearson Finance Partnership (Bermuda) Bermuda 100%
Spinmerit Ltd. England and Wales 100%
Testchange Ltd. England and Wales 100%
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