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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. 6 to the Registration Statement on Form S-1 (No. 333-126300) of our report dated March 23, 2006, on the financial statements of Harbor Acquisition Corporation as of December 31, 2005 and for the period from June 20, 2005 (date of inception) to December 31, 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
March 23, 2006
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM