Form: N-2/A

Registration statement for closed-end investment companies

June 3, 2004

CONSENT OF PRICEWATERHOUSECOOPERS LLP

Published on June 3, 2004




CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in this Pre-Effective
Amendment No. 4 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
June 3, 2004