EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

      We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 26, 2004 relating to the
consolidated financial statements, which appears in the ScanSoft, Inc. Annual
Report on Form 10-K/T for the year ended September 30, 2004.

/s/ PricewaterhouseCoopers LLP

Boston, Massachusetts
February 10, 2005