Published on July 24, 2009
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We hereby
consent to the use in this Registration Statement on Form N-2 of Harris
& Harris Group, Inc. of our report dated March 13, 2009
relating to the financial statements and the effectiveness of internal control
over financial reporting of Harris & Harris Group, Inc., which appears in
such Registration Statement. We also consent to the references to us
under the headings "Selected Condensed Consolidated Financial Data", "Other
Information" and “Experts” in such Registration Statement.
/s/
PricewaterhouseCoopers LLP
New York,
New York
July 24,
2009