EXHIBIT (N)
Published on May 18, 2004
Exhibit (n)
CONSENT OF INDEPENDENT ACCOUNTANTS
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We hereby consent to the incorporation by reference in this Pre-Effective
Amendment No. 3 to the Registration Statement on Form N-2 of our report dated
March 10, 2004 relating to the financial statements and financial highlights,
which appear in Harris & Harris Group, Inc.'s Annual Report on Form 10-K for
the year ended December 31, 2003. 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
May 18, 2004