  Let $H_n =\sum\limits_{k=1}^n \frac{1}{k}$ be the $n$-th harmonic number.
Euler extended it to complex arguments and defined $H_r$ for any complex number
$r$ except for the negative integers. In this paper, we give a new proof of the
transcendental nature of $H_r$ for rational $r$. For some special values of
$q>1,$ we give an upper bound for the number of linearly independent harmonic
numbers $H_{a/q}$ with $ 1 \leq a \leq q$ over the field of algebraic numbers.
Also, for any finite set of odd primes $J$ with $|J|=n,$ define
$$W_J=\overline{\mathbb{Q}}-\text {span of } \{ H_1, \ H_{a_{j_i}/q_i} | \ 1
\leq a_{j_i} \leq q_i -1, \ 1 \leq j_i \leq q_i-1, \ \ \forall q_i \in J\}.$$
  Finally, we show that $$\text{ dim }_{\overline{\mathbb{Q}}}
~W_J=\sum\limits_{\substack{i=1 \\ q_i \in J}}^n \frac{\phi (q_i )}{2} + 2.$$
