Suppose (M, g) is a Riemannian manifold having dimension n, nonnegative Ricci curvature, maximal volume growth and unique tangent cone at infinity. In this case, the tangent cone at infinity C(X) is an Euclidean cone over the cross-section X. Denote by α = limr→∞ Vol(Br (p)) r n the asymptotic volume ratio. Let h k = h k (M ) be the dimension of the space of harmonic functions with polynomial growth of growth order at most k. In this paper, we prove a upper bound of h k in terms of the counting function of eigenvalues of X. As a corollary, we obtain lim k→∞ k 1−n h k = 2α (n−1)!ωn . These results are sharp, as they recover the corresponding well-known properties of h k (R n ). In particular, these results hold on manifolds with nonnegative sectional curvature and maximal volume growth.