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<edgarSubmission xmlns="http://www.sec.gov/edgar/thirteenffiler" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
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    <submissionType>13F-HR</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
      <filer>
        <credentials>
          <cik>0001100710</cik>
          <ccc>XXXXXXXX</ccc>
        </credentials>
      </filer>
      <periodOfReport>06-30-2024</periodOfReport>
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      <reportCalendarOrQuarter>06-30-2024</reportCalendarOrQuarter>
      <filingManager>
        <name>HARBOR ADVISORY CORP /MA/</name>
        <address>
          <com:street1>500 MARKET STREET - SUITE 11</com:street1>
          <com:city>PORTSMOUTH</com:city>
          <com:stateOrCountry>NH</com:stateOrCountry>
          <com:zipCode>03801</com:zipCode>
        </address>
      </filingManager>
      <reportType>13F HOLDINGS REPORT</reportType>
      <form13FFileNumber>028-05259</form13FFileNumber>
      <provideInfoForInstruction5>N</provideInfoForInstruction5>
    </coverPage>
    <signatureBlock>
      <name>John J. DeGan</name>
      <title>CCO</title>
      <phone>603-431-5740</phone>
      <signature>John J. DeGan</signature>
      <city>Portsmouth</city>
      <stateOrCountry>NH</stateOrCountry>
      <signatureDate>07-25-2024</signatureDate>
    </signatureBlock>
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      <otherIncludedManagersCount>0</otherIncludedManagersCount>
      <tableEntryTotal>84</tableEntryTotal>
      <tableValueTotal>289549248</tableValueTotal>
      <isConfidentialOmitted>false</isConfidentialOmitted>
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