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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
Harbor Acquisition Corporation
We hereby consent to the use in the Prospectus constituting part of Amendment No. 5 to the Registration Statement on Form S-1 (No. 333-126300) of our report dated November 3, 2005, on the financial statements of Harbor Acquisition Corporation as of September 30, 2005 and for the period from June 20, 2005 (date of inception) to September 30, 2005 which appears in such Prospectus. We also consent to the reference to our Firm under the caption "Experts" in such Prospectus.
/s/ GOLDSTEIN GOLUB KESSLER LLP
GOLDSTEIN GOLUB KESSLER LLP
New York, New York
December 8, 2005
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM