FIRST HARTFORD CORP
10-K, EX-24, 2000-08-01
REAL ESTATE
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                                                                      Exhibit 24

Consent of Independent Accountants

We consent to the incorporation by reference in this annual report (Form 10-K)
of First Hartford Corporation and Subsidiaries of our report dated July 7, 2000,
included in the 2000 Annual Report to the Shareholders of First Hartford
Corporation and Subsidiaries.


/s/ Kostin, Ruffkiss & Company, LLC

West Hartford, Connecticut
July 7, 2000



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