EXHIBIT (N)(2)
Published on April 26, 2002
Exhibit (n)(2)
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement of our report dated March 21,
2002 included in Harris & Harris Group, Inc.'s Form 10-K for the year ended
December 31, 2001 and to all references to our Firm included in this
registration statement.
ARTHUR ANDERSEN LLP
New York, New York
April 26, 2002