Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

3 May 2006

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 28
April 2006 were:

                              Ordinary 1p Share  Series 2 Ordinary 1p Share
                                                                           
Bid price basis                     100.7 pence                 124.6 pence
                                                                           
Mid-market price basis              102.4 pence                 126.2 pence