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Exhibit 23


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statement on Form N-2 (No. 333-143027) of Gladstone Capital Corporation of our report dated December 3, 2007 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in this Form 10-K.

PricewaterhouseCoopers LLP

McLean, VA
December 3, 2007




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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM