Document

We consent to the incorporation by reference in this Registration Statement on Form N-1A of Needham Growth Fund, Needham Aggressive Growth Fund and Needham Small Cap Growth Fund, each a “Portfolio” of The Needham Funds, Inc, of our report dated February 26, 2026, relating to our audit of the financial statements and financial highlights, which appear in the December 31, 2025 Form N-CSR, which are also incorporated by reference into the Registration Statement.

We also consent to the references to our firm under the captions “Financial Highlights,” "Independent Registered Public Accounting Firm" and “Financial Statements” in such Registration Statement.