Exhibit 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the use in this Pre-Effective Amendment No. 4 to the
Registration Statement on Form S-1 (File No. 333-100648) of our report dated
September 6, 2002 relating to the financial statements of the Speech and
Language Technologies operations of Lernout & Hauspie Speech Products N.V.,
which appears in this Registration Statement. We also consent to the reference
to us under the heading "Experts" in such Registration Statement.




/s/PricewaterhouseCoopers LLP


Boston, Massachusetts
February 7, 2003