Published on May 12, 2009
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We hereby
consent to the incorporation by reference in this Registration Statement on
Form S-8 of our report dated March 13, 2009
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, 2008.
/s/ PricewaterhouseCoopers
LLP
New York, New York
May 12, 2009