EXH. N - CONSENT
Published on December 19, 2003
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Pre-Effective
Amendment No. 3 to the 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
December 19, 2003