EXHIBIT 99(N) - CONSENT
Published on December 9, 2003
Exhibit 99(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
heading "Experts" in such Registration Statement.
/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
New York, New York
December 5, 2003