Published on June 17, 2008
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
hereby
consent to the incorporation by reference in this Registration Statement
on
Form N-2 of our report dated
March 12, 2008 relating to the financial statements and the effectiveness
of
internal control over financial reporting, which appears in Harris & Harris
Group, Inc.'s Annual Report on Form 10-K for the year ended December 31,
2007.
/s/
PricewaterhouseCoopers LLP
New
York,
New York
June
16,
2008