**Exhibit 15.1****Report of Independent Registered Public Accounting Firm to the Board of Directors and Shareholdersof BT Group plc**We have completed an integrated audit of BT Group plc’s 31 March 2007 consolidated financialstatements and of its internal control over financial reporting as of 31 March 2007 and audits ofits 31 March 2006 and 31 March 2005 consolidated financial statements in accordance with thestandards of the Public Company Accounting Oversight Board (United States). Our opinions, based onour audits, are presented below.Consolidated financial statementsIn our opinion, the accompanying group income statements and the related group balance sheets,group statements of cash flows and group statements of recognised income and expense presentfairly, in all material respects, the financial position of BT Group plc and its subsidiaries at 31March 2007 and 2006, and the results of their operations and their cash flows for each of the threeyears in the period ended 31 March 2007, in conformity with International Financial ReportingStandards (IFRSs) as issued by the International Accounting Standards Board and in conformity withIFRSs as adopted by the European Union. These financial statements are the responsibility of thecompany’s management. Our responsibility is to express an opinion on these financial statementsbased on our audits. We conducted our audits of these financial statements in accordance with thestandards of the Public Company Accounting Oversight Board (United States). Those standards requirethat we plan and perform the audit to obtain reasonable assurance about whether the financialstatements are free of material misstatement. An audit of financial statements includes examining,on a test basis, evidence supporting the amounts and disclosures in the financial statements,assessing the accounting principles used and significant estimates made by management, andevaluating the overall financial statements presentation. We believe that our audits provide areasonable basis for our opinion.As discussed in the accounting policies section in the financial statements, the group adopted IAS32 and IAS 39 at 1 April 2005 prospectively.IFRSs as issued by the International Accounting Standards Board and IFRSs as adopted by theEuropean Union vary in certain significant respects from accounting principles generally acceptedin the United States of America. Information relating to the nature and effect of such differences,as restated, is presented in the United States Generally Accepted Accounting Principles note to theconsolidated financial statements (note 35).Internal control over financial reportingAlso, in our opinion, management’s assessment, included in Managements’ Evaluation of theEffectiveness of Internal Control as set out in the first three paragraphs of Internal Control overfinancial reporting in Report of the Directors, Corporate governance of the Form 20-F, that thegroup maintained effective internal control over financial reporting as of 31 March 2007 based oncriteria established in Internal Control — Revised Guidance for Directors on the Combined Code asissued by the Financial Reporting Council (the Turnbull criteria), is fairly stated, in allmaterial respects, based on those criteria. Furthermore, in our opinion, the company maintained, inall material respects, effective internal control over financial reporting as of 31 March 2007,based on criteria established in the Turnbull criteria. The company’s management is responsible formaintaining effective internal control over financial reporting and for its assessment of theeffectiveness of internal control over financial reporting. Our responsibility is to expressopinions on management’s assessment and on the effectiveness of the company’s internal control overfinancial reporting based on our audit.We conducted our audit of internal control over financial reporting in accordance with thestandards of the Public Company Accounting Oversight Board (United States). Those standards requirethat we plan and
 

 
perform the audit to obtain reasonable assurance about whether effective internal control overfinancial reporting was maintained in all material respects.An audit of internal control over financial reporting includes obtaining an understanding ofinternal control over financial reporting, evaluating management’s assessment, testing andevaluating the design and operating effectiveness of internal control, and performing such otherprocedures as we consider necessary in the circumstances. We believe that our audit provides areasonable basis for our opinions.A company’s internal control over financial reporting is a process designed to provide reasonableassurance regarding the reliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generally accepted accounting principles. Acompany’s internal control over financial reporting includes those policies and procedures that (i)pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect thetransactions and dispositions of the assets of the company; (ii) provide reasonable assurance thattransactions are recorded as necessary to permit preparation of financial statements in accordancewith generally accepted accounting principles, and that receipts and expenditures of the companyare being made only in accordance with authorizations of management and directors of the company;and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorizedacquisition, use, or disposition of the company’s assets that could have a material effect on thefinancial statements.Because of its inherent limitations, internal control over financial reporting may not prevent ordetect misstatements. Also, projections of any evaluation of effectiveness to future periods aresubject to the risk that controls may become inadequate because of changes in conditions, or thatthe degree of compliance with the policies or procedures may deteriorate./s/  PricewaterhouseCoopers LLP