Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

Net Asset Value

Unicorn AIM VCT plc announces that the unaudited net asset values (excluding
current year income) per share of the Company as at close of business on 31
December 2006 were:

                              Ordinary 1p Share  Series 2 Ordinary 1p Share
                                                                           
Bid price basis                     106.9 pence                 129.1 pence
                                                                           
Mid-market price basis              108.6 pence                 130.7 pence