EXHIBIT (N) - CONSENT OF INDEPENDENT ACCOUNTANTS
Published on November 6, 2003
Exhibit (n)
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form N-2 of Harris & Harris Group, Inc of our report dated March
18, 2003 relating to the financial statements and financial highlights, which
appears in Harris & Harris Group, Inc's Annual Report on Form 10-K for the year
ended December 31, 2002. We also consent to the references to us under the
headings "Experts" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
New York, New York
November 4, 2003