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 15, 2006 relating to the consolidated financial
statements, management's assessment of the effectiveness of internal control
over financial reporting 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, 2005. We also consent to
the
references to us under the headings "Experts" and "Selected Condensed
Consolidated Financial Data" in such Registration Statement.
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/s/ PricewaterhouseCoopers
LLP |
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PricewaterhouseCoopers
LLP
New
York, NY
December
7, 2006
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