Veteran Pearce suffered a hamstring injury against Rochdale on Saturday, leaving Sutton with just two fit centre-backs for Friday night's home clash against fellow strugglers Hereford.
On-loan Aston Villa midfielder Chris Herd's goal put the Imps ahead at the break, but Dale hit back to draw level through Chris Dagnall with 20 minutes remaining.
The visitors belied their lowly position with a gritty display against the runaway leaders and almost soaked up Dale's intense pressure until Dagnall struck.