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The principal operating subsidiaries at 31 December 2007 are listed below. They operate mainly in the countries of incorporation or registration, the investments are in equity share capital and they are all 100% owned unless stated otherwise.
| Country of incorporation or registration | |
|---|---|
| Pearson Education | |
| Pearson Education Inc. | US |
| Pearson Education Ltd | England |
| Edexcel Ltd* | England |
| NCS Pearson Inc. | US |
| FT Group | |
| The Financial Times Ltd | England |
| Mergermarket Ltd | England |
| Interactive Data Corporation (62%) | US |
| The Penguin Group | |
| Penguin Group (USA) Inc. | US |
| The Penguin Publishing Co Ltd | England |
| Dorling Kindersley Holdings Ltd* | England |
*Direct investment of Pearson plc